M/S Pb Trading And Co., Bhubaneswar vs. The Chief Commissioner, CT And GST, Cuttack
Held
The Court condoned the delay in the petitioner invoking the relevant rule for revocation. The petitioner is directed to deposit all dues, and upon compliance, their application for revocation will be considered.
Facts
The petitioner's GST registration was cancelled via a show cause notice and subsequent order. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have their registration revoked.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned and if the petitioner should be allowed to pay dues for revocation.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 21.08.2026 (Hybrid mode)
1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 7th October, 2024 followed by order dated 30th January, 2025 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, C
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