M/S Gayanaranjan Das, Jajpur vs. Joint Commissioner Of State Tax (Appeal), Jajpur
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The department was directed 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 should be allowed to regularize their dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 09.12.2025 01. 1. Mr. Ramesh Chandra Jena, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 12th July, 2024 cancelling his client’s registration under Odisha 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 Commissione
The judgment continues below.
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