Ajit Kumar Satapathy vs. Superintendent CGST And Central Excise, Bhadrak Circle
Held
The Court condoned the delay in the petitioner's application and directed the department to consider the application for revocation of registration upon full payment of dues and compliance with formalities.
Facts
The petitioner challenged the cancellation of their GST registration and was willing to pay all outstanding dues. The petitioner relied on a previous High Court order for similar relief.
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
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.30946 of 2024
Ajit Kumar Satapathy …. Petitioner
Represented By Adv. – Mr. G.K. Parida, Advocate
-versus- Superintendent, CGST and Central Excise, Bhadrak Circle, Balasore, Odisha …. Opposite Party
Represented By Adv. –
Mr. A. Kedia, Junior Standing Counsel
CORAM:
THE HON'B
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.