Prasanjit Majhi vs. Superintendent, CGST And Central Excise, Malkangiri Range, Malkangiri
Held
The Court directed the petitioner to deposit all due amounts within two weeks. Upon compliance, the authority will consider the application for revocation of the registration cancellation within six weeks.
Facts
The petitioner challenged the cancellation of their GST registration certificate. They expressed willingness to pay all outstanding taxes, interest, late fees, and penalties.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation can be condoned, and if the petitioner complies with payment obligations.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 02.09.2026 (Hybrid mode)
1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 14th May, 2024 followed by order dated 15th January, 2025 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 is under challenge. She submits that the petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. She relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Od
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