M/S Shiv Sunder Auto Repairing And Febricators vs. Commissioner Of CT And GST, Cuttack
Held
The Court directed the petitioner to deposit all dues within two weeks. Upon compliance, the authority shall consider the application for revocation of cancellation within six weeks.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have the registration revoked.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation can be condoned, subject to payment of dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 31.08.2026 (Hybrid mode) 01. 1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 12th February, 2025 followed by order dated 1st July, 2025 cancelling the registration certificate of the petitioner under Odisha Goods and Services Tax Act, 2017 is under challenge. He 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. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohant
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