M/S Srm Agro Tech, Khordha vs. Joint Commissioner GST Bbsr
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 payment of all dues.
Facts
The petitioner's GST registration was cancelled, and their rejection order is under challenge. The petitioner is willing to pay all outstanding dues to have their registration restored.
Key Issues
Whether the delay in filing an application for revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to pay dues and have their registration considered for restoration.
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. B. Mohanty, learned counsel appears on behalf of petitioner and submits, show cause notice dated 8th October, 2024 followed by order dated 24th October, 2024 cancelling his client’s registration under the Odisha Goods and Services Tax Act, 2017 and the rejection order dated 18th November, 2025 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 clie
The judgment continues below.
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