Deepak Kumar Das vs. The Principal Commissioner, CGST And Central Excise, Bhubaneswar Commissionerate
Held
The Court directed the petitioner to make all due payments within two weeks. Upon compliance, the authorities are to consider the application for revocation of the cancelled registration within six weeks.
Facts
The petitioner challenged an order cancelling their GST registration. They expressed willingness to pay all outstanding taxes, interest, late fees, and penalties.
Key Issues
Whether the petitioner's delay in seeking revocation of GST registration cancellation can be condoned, and if so, upon what conditions.
Sections Cited
Rule 23
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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 13th August, 2024 followed by order dated 9th October, 2025 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 and oth
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