M/S Swagatam, Bhubaneswar vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha
Held
The Court directed the petitioner to deposit all taxes, interest, late fees, and penalties within two weeks. Upon compliance, the authority will consider the application for revocation of cancellation within six weeks.
Facts
The petitioner's GST registration was cancelled. The petitioner sought to challenge the cancellation notice and order, expressing willingness to pay all dues.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned, subject to payment of 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 3rd September, 2024 followed by order dated 9th October, 2024 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, O
The judgment continues below.
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