Rushikesh Nayak vs. Superintendent, CGST And Central Excise, Berhampur-I Range
Held
The Court condoned the delay in the petitioner's request and directed the department to consider the application for revocation of cancellation, subject to the petitioner depositing all dues.
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 seeking revocation of GST registration cancellation should be condoned and if the petitioner should be allowed to deposit dues to regularize their registration.
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. Ms. Tripathy, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 13th August, 2021 followed by order dated 25th August, 2021 cancelling her client’s registration under the Central 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 her 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
The judgment continues below.
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