Alok Bhatada vs. The Commissioner Of CT And GST Odisha, Kataka
Held
The Court condoned the delay in the petitioner's application for revocation of registration cancellation. The petitioner was directed to deposit all dues, and the authority was to consider the revocation application.
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 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
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 6th February, 2024 followed by order dated 12th March, 2024 cancelling the registration certificate of the petitioner under the 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. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and other
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.