Snigdhashree Swain vs. The State Tax Officer, Bhanjanagar Circle
Held
The Court condoned the delay in the petitioner's request for relief and directed the department to consider her application for revocation of cancellation, subject to her compliance with payment obligations.
Facts
The petitioner's GST registration was cancelled. She is willing to pay all outstanding taxes, interest, late fees, and penalties.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if so, under what conditions.
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 13th August, 2024 followed by order dated 17th September, 2024 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
The judgment continues below.
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