Chandra Sekhar Gudla vs. Superintendent, CGST And Central Excise, Rayagada
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Cause title — parties, addresses and appearances
ORDER 05.06.2026 (In Virtual Court)
Ms. Tripathy, learned Advocate for the petitioner submits, under challenge is show cause notice dated 24.12.2019 followed by order dated 06.07.2020 cancelling Petitioner’s registration under Central Goods and Services Tax Act, 2017. It is submitted that the Petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the CGST Return to be accepted by the Department. The learned counsel 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). It is submitted, Petitioner’s claim to relief
amit including prayer for condonation of delay is covered by the said order.
Mr. Agarwal, learned Junior Standing Counsel (GST) appears on behalf of the Opposite Parties-Department.
We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra); “2. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.” Likewise direction is made in this Writ Petition. Petitioner gets the relief in the interest of revenue.
The Writ Petition is disposed of.
(Mruganka Sekhar Sahoo)
Vacation Judge
(M.S. Raman)
Vacation Judge
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.