M/S Pole Star Industries PVT.LTD., Uttampur, Cuttack vs. Superintendent Of CGST And Central Excise, Cuttack Ii Range
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The petitioner is directed to make all payments within two weeks, and the authority shall consider the revocation application thereafter.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have the registration revoked.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned, and if the petitioner complies with payment obligations, whether the registration can be restored.
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 30th March, 2026 followed by order dated 7th May, 2026 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 Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and
The judgment continues below.
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