Jagmohan Jamuda vs. The Principal Commissioner CGST And Central Excise, Bbsr

WP(C)/34595/2025HC OrissaGSTCNR ODHC01083773202512 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Held

The Court condoned the delay in the petitioner's application for revocation of cancellation. It directed the department to consider the application subject to the petitioner depositing all taxes, interest, late fees, and penalties.

Facts

The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all dues to have their registration restored.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation should be condoned and if the petitioner can be allowed to regularize their compliance.

Sections Cited

Rule 23

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Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 34595 of 2025 Jagmohan Jamuda …. Petitioner Mr. S.A. Mohanty, Advocate -versus- The Principal Commissioner, CGST & Central Excise, Bhubaneswar and another …. Opposite Parties Mr. Avinash Kedia, Junior Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 12.12.2025 01. 1. Mr. S.A. Mohanty, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 16th December, 2024 followed by order dated 4th April, 2025 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 includi

The judgment continues below.

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