Sovan Samal vs. The Superintendent Of CGST And Central Exicse, Kendrapara Circle
Held
The Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules. The petitioner's application for revocation will be considered subject to payment of all dues and compliance with formalities.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues including tax, interest, late fee, and penalty. The petitioner sought condonation of delay in filing their application for revocation.
Key Issues
Whether the delay in filing the application for revocation of GST registration should be condoned. Whether the petitioner should be allowed to proceed with revocation upon payment of dues.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 11.12.2025
Ms. Upasana Bal, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 12th December, 2023 cancelling her client’s registration under Odisha Goods and Services Tax, 2017. She submits that the petitioner 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 prayer for condonation of delay is covered
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