Punit Patwa vs. The Commissioner, CGST, Cx And Customs, Bbsr

WP(C)/33075/2025HC OrissaGSTCNR ODHC01081734202527 November 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 application for revocation of registration cancellation. It directed the department to consider the application upon payment of all dues and compliance with formalities.

Facts

The petitioner challenged the cancellation of his GST registration. He expressed willingness to pay all outstanding dues, including tax, interest, late fee, and penalty.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to pay dues, should the registration be considered for revocation.

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 W.P.(C) No.33075 of 2025 Punit Patwa …. Petitioner Mr. G.K. Roy Choudhury, Advocate -Versus- The Commissioner, CGST, CX and Customs, Bhubaneswar and another …. Opposite Parties Mr. B.A. Prusty, Senior Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 27.11.2025 01. 1. Mr. G.K. Roy Choudhury, learned counsel appears on behalf of petitioner and submits, show cause notice dated 24th May, 2025 followed by order dated 2nd July, 2025 cancelling his client’s registration under the State Goods and Services Tax Act, 2017 is under challenge. 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 co

The judgment continues below.

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