Sudhakar Atabudhi vs. Asst. Commissioner Of State Tax, CT And GST, Bhubaneswar-I-Circle
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The petitioner is directed to deposit all taxes, interest, late fee, and penalty.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues and seeks relief based on a previous High Court order.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned and what conditions should be imposed.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 19.12.2025
1. Ms.Tripathy, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th March, 2025 followed by order dated 22nd May, 2025 cancelling her client's registration under Central 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
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