Shishir Kumar Jena vs. Asst. Comnr Of State Tax, CT And GST, Bbsr-Iv Circle,Bhubaneswar
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The petitioner is directed to deposit all dues and comply with formalities for their application to be considered.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues, including tax, interest, late fee, and penalty, to have their registration revived.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
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 6th November, 2024 followed by order dated 07th December, 2024 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 including
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