M/S. Jayprakash Construction, Sambalpur vs. The Comnr, CGST, Central Excise And Custom, Bbsr
Held
The Court condoned the delay in the petitioner's request and directed that their application for revocation of cancellation be considered, subject to payment of all dues and compliance with formalities.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all dues including tax, interest, late fee, and penalty to have their registration accepted.
Key Issues
Whether the delay in filing an application for revocation of GST registration cancellation should be condoned and if the petitioner should be allowed to regularize their compliance.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 27.11.2025 01. 1. Mr. S. Mohapatra, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th July, 2022 followed by order dated 26th August, 2022 cancelling his client’s registration under the Central Goods and Services Tax Act, 2017. He 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. 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 clie
The judgment continues below.
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