Asutosh Patra vs. The Commnr, CT And GST Odisha, Cuttack
Held
The Court condoned the delay in the petitioner's application for revocation of registration. The department is directed to consider the petitioner's application subject to payment of all dues.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues, including tax, interest, late fee, and penalty.
Key Issues
Whether the delay in applying for revocation of GST registration should be condoned and if the petitioner's application should be considered upon payment of dues.
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. Bohidar, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 12th August, 2024 followed by order dated 13th September, 2024 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 client’s claim to relief including prayer for
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.