Diptiman Beura vs. The Commissioner, CT And GST, Odisha, Cuttack
Held
The Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules. The petitioner was directed to deposit all dues, after which their application for revocation of registration cancellation would be considered.
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 cancellation should be condoned and if the petitioner is willing to clear dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 14.08.2026 (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 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
The judgment continues below.
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