Janakiram Andavarapu, Jeypore, Koraput vs. Assistant Commissioner CT And GST Koraput Circle, Jeypore,Koraput
Held
The Court directed the petitioner to deposit all due amounts within two weeks. Upon compliance, the authority will consider the application for revocation of the registration cancellation 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 filing the application for revocation of GST registration cancellation can be condoned, and if the petitioner complies with payment obligations.
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 29th July, 2025 followed by order dated 11th August, 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 Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), wherein i
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.