Priyank Pradhan, Keonjhar vs. Superintendent, Central GST, Barbil Range, Keonjhar
Held
The Court directed the petitioner to make the payments within two weeks. Upon compliance, the opposite party shall consider the application for revocation of the cancelled registration 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 applying for revocation of GST registration can be condoned, subject to payment of dues.
Sections Cited
Rule 23
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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 12th February, 2025 followed by order dated 18th March, 2025 cancelling the registration certificate of the petitioner under 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 Enterp
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