M/S. Laxmidhar Mohanty, Jagatsinghpur vs. Commissioner Of CT And GST, Cuttack
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The Court directed that the petitioner's application be considered in accordance with law, subject to depositing all dues and completing formalities.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have their registration restored. The petitioner relies on a previous High Court order in a similar case.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to restore their registration upon payment of all dues.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 09.12.2025 01. 1. Mr. Debasish Hazra, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 25th September, 2024 followed by order dated 25th October, 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 Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to relief includi
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