Bikash Chandra Nayak vs. Chief Commissioner, CGST, Central Excise And Customs, Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of registration. It directed the department to consider the application subject to the petitioner depositing all outstanding dues and complying with formalities.
Facts
The petitioner challenged a show cause notice and an order cancelling his GST registration. He expressed willingness to pay all dues including tax, interest, late fee, and penalty.
Key Issues
Whether the delay in applying for revocation of GST registration should be condoned and if the petitioner should be allowed to regularize their compliance.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Padhy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th February, 2024 followed by order dated 23rd April, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, his client is ready and willing t
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