Rama Chandra Panda vs. The Commissioner, CGST, Cx And Customs, Bhubaneswar
Held
The Court condoned the delay in the petitioner's request for relief and directed that their application for revocation of cancellation would be considered upon depositing all dues and complying with formalities.
Facts
The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all outstanding dues including tax, interest, late fee, and penalty.
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 12.12.2025 01. 1. Mr. G.K. Roy Choudhury, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th September, 2025 followed by order dated 9th October, 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 includ
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