Sriman Rabin Parida vs. Asst. Comnr Of State Tax, Bbsr Iii Circle
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. The Court directed that the petitioner's application be considered in accordance with law, subject to payment of all dues.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have their returns accepted.
Key Issues
Whether the delay in filing an application for revocation of GST registration cancellation should be condoned, and if so, under what conditions.
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 7th August, 2023 followed by order dated 7th May, 2024 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
The judgment continues below.
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