Bibhu Sripad Das vs. The Chief Commissioner, CT And GST
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The petitioner's application for revocation will be considered subject to them depositing all dues and complying 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 accepted.
Key Issues
Whether the delay in filing an application for revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to regularize their tax compliance after registration cancellation.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 19.12.2025
1. Mr.G.K.Roy Choudhury, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 3rd November, 2022 followed by order dated 15th December, 2022 cancelling his client's registration under State Goods and Services Tax Act, 2017. He submits, his 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 his client to be accepted by the Department. 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). He submits, his client's claim to relief including prayer for condo
The judgment continues below.
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