Mahaveer Automobiles, Cuttack vs. Asst Commissioner Of State Tax, Cuttack Ii Circle, Cuttack
Held
The Court directed the petitioner to deposit all outstanding dues within two weeks. Upon compliance, the authority was ordered to consider the application for revocation of registration cancellation within six weeks.
Facts
The petitioner's GST registration was cancelled. The petitioner sought to challenge the cancellation and expressed willingness to pay all outstanding dues, including tax, interest, and penalties.
Key Issues
Whether the delay in seeking 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 9th December, 2024 followed by order dated 21st December, 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, Odisha, Cuttack and o
The judgment continues below.
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