Soumendra Kumar Pradhan vs. Superintendent, CGST And Central Excise, Kandhamal Range
Held
The Court condoned the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules. The petitioner's application for revocation of registration will be considered subject to payment of all dues and compliance with formalities.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues including tax, interest, late fee, and penalty. The petitioner seeks condonation of delay in submitting their application.
Key Issues
Whether the delay in filing an application for revocation of GST registration 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 12th February, 2025 followed by order dated 28th July, 2025 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 pr
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