Gourav Agrawal vs. Superintendent, CGST And Central Excise, Bhawanipatna
Held
The Court directed the petitioner to deposit all outstanding dues within two weeks. Upon compliance, the authority shall consider the application for revocation of cancellation of registration within six weeks.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues, including tax, interest, late fee, and penalty, to get the registration revoked.
Key Issues
Whether the delay in applying for revocation of cancelled GST registration can be condoned, and if the petitioner deposits dues, 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 8th September, 2025 followed by order dated 16th October, 2025 cancelling the registration certificate of the petitioner under Central Goods and Services Tax Act, 2017 is under challenge. She 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. She 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
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