Mrityunjay Dash vs. The Superintendent Of CGST And Central Excise, Cuttack
Held
The Court directed the petitioner to deposit all outstanding dues within two weeks. Upon compliance, the authority will consider the application for revocation of the cancelled registration within six weeks.
Facts
The petitioner's GST registration was cancelled. The petitioner sought to challenge this cancellation and was willing to pay all outstanding dues, including tax, interest, late fee, and penalty.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation can be condoned, and if so, upon what conditions.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.08.2026 (Hybrid mode) 01. 1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 4th February, 2026 followed by order dated 16th March, 2026 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. He 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, Cu
The judgment continues below.
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