Chitrasen Sahu vs. The Principal Commissioner, CGST And Central Excise, Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of registration cancellation. The department is directed to consider the application upon full compliance with payment of dues and other formalities.
Facts
The petitioner's GST registration was cancelled. He is willing to pay all outstanding dues, including tax, interest, late fee, and penalty, to have his 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 pay all dues, should the registration be restored?
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.30949 of 2024
Chitrasen Sahu …. Petitioner
Represented By Adv. – Mr. S.A. Mohanty, Advocate
-versus- The Principal Commissioner, CGST and Central Excise, Bhubaneswar and another …. Opposite Parties
Represented By Adv. –
Mr. S.K. Roychoudhury, Senior Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AN
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