M/S Arimech INDIA Private Limited, Khordha vs. The Commissioner Of CT And GST, Cuttack
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 due taxes, interest, late fees, and penalties to have their registration restored. They rely on a previous High Court order for similar relief.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to pay dues and have their application considered.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 11.12.2025
Mr. Satya Ranjan Mulia, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 11th June, 2024 followed by order dated 3rd December, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He 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 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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