Sajan Kumar Rout vs. The Principal Commissioner CGST And Central Excise, Bhubaneswar
Held
The Court condoned the delay in the petitioner's application for revocation of registration cancellation. The Department was directed to consider the petitioner's application subject to payment of all dues and compliance with formalities.
Facts
The petitioner's GST registration was cancelled. The petitioner expressed willingness to pay all outstanding dues including tax, interest, late fee, and penalty to have their registration restored.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues, should their application be considered?
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. Mohanty, learned counsel appears on behalf of petitioner and submits, show cause notice dated 3rd January, 2024 followed by order dated 23rd April, 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 condona
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