Sayamdeep Mohanty vs. Commissioner, CT And GST Odisha, Cuttack
Held
The Court condoned the delay in the petitioner's request for revocation of cancellation. The department is directed to consider the petitioner's application for revocation subject to payment of all dues.
Facts
The petitioner's GST registration was cancelled. He is willing to pay all outstanding taxes, interest, late fees, and penalties to have his registration restored.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues.
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. S. Mohapatra, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 13th August, 2024 followed by order dated 13th September, 2024 cancelling his client’s registration under the State 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
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