M/S Debasis Sahu, Khorda vs. Superintrndent GST And Central Excise, Bhubaneswar Vi Range, Bhubaneswar
Held
The Court directed the petitioner to make all due payments within two weeks. Upon compliance, the authority is to consider the application for revocation of the registration cancellation within six weeks.
Facts
The petitioner challenged the cancellation of their GST registration. They expressed willingness to pay all outstanding taxes, interest, late fees, and penalties.
Key Issues
Whether the delay in seeking revocation of GST registration can be condoned, and if the petitioner complies with payment obligations, should the registration be reinstated?
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)
1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 4th February, 2026 followed by order dated 6th April, 2026 cancelling the registration certificate of the petitioner under the Central 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. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack an
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