Shrashta Events And Hospitality Services, Baripada vs. The Superintendent Of CGST And Central Excise, Baripada

WP(C)/34119/2025HC OrissaGSTCNR ODHC01083018202504 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Held

The Court condoned the delay in the petitioner's request and directed that their application for revocation of registration be considered, subject to payment of all dues.

Facts

The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all outstanding dues to have their registration accepted.

Key Issues

Whether the delay in filing the application for revocation of GST registration should be condoned and if the petitioner should be allowed to regularize their compliance.

Sections Cited

Rule 23

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Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.34119 of 2025 Shrashta Events and Hospitality Services … Petitioner Ms. Upasana Bal, Advocate -Versus- The Superintendent of CGST and Central Excise, Baripada Range, Odisha … Opposite Parties Mr. Avinash Kedia, Junior Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 04.12.2025

01.1.

Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th November, 2024 followed by order dated 17th January, 2025 cancelling her client’s registration under Odisha Goods and Services Tax Act, 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 his 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 con

The judgment continues below.

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