M/S Mahalaxmi Traders, Dhenkanal vs. Superintendent Dhenkanal Range, Dhenkanal
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The department is directed to consider the petitioner's application 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 outstanding dues, including tax, interest, late fee, and penalty, to have their registration reinstated.
Key Issues
Whether the delay in filing an application for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues, should their application be considered?
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 04.12.2025 01. 1. Mr. Laxminarayan Sahoo, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 16th December, 2024 followed by order dated 30th January, 2025 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 including prayer for
The judgment continues below.
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