Sangram Keshari Parida vs. Superinted, CGST And Cental Excise, Puri-Ii Range, Puri
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The petitioner was directed to deposit all due amounts, and the authority was directed to consider the revocation application.
Facts
The petitioner's GST registration was cancelled. The petitioner sought to revoke the cancellation and was willing to pay all due taxes, interest, late fees, and penalties.
Key Issues
Whether the delay in filing the application for revocation of GST registration cancellation should be condoned and if the registration can be revived upon payment of dues.
Sections Cited
Rule 23
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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 12th June, 2024 followed by order dated 13th August, 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, Odisha, Cuttack an
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