Dilbar Ali Khan vs. State Tax Officer, CT And GST Balasore Circle, Balasore
Held
The Court condoned the delay in the petitioner's request for revocation of cancellation. The department is directed to consider the petitioner's application for revocation subject to payment of all dues and compliance with formalities.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have their registration restored.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to deposit dues for registration restoration.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 24.12.2025 01. 1. Ms. Itishree Tripathy, learned counsel appears on behalf of the petitioner and submits, under challenge is show cause notice dated 14th May, 2024 followed by order dated 27th June, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of her client to be accepted by the department. 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 and others). She submits, her client’s claim to relief including prayer for condonati
The judgment continues below.
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