M/S. Nayabhagirathipur Scs LTD, Dhenkanal vs. The Principal Commissioner CGST And Central Excise, Bhubaneswar
Held
The Court directed the petitioner to make all payments within two weeks. Upon compliance, the authorities shall consider the application for revocation of the cancelled registration within six weeks.
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.
Key Issues
Whether the delay in applying for revocation of GST registration can be condoned, and if so, on what conditions.
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 9th November, 2022 followed by order dated 28th August, 2023 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 &
The judgment continues below.
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