M/S. Prafulla Mahakud, Dhenkanal vs. The Additional Commissioner, GST(Appeals), GST, Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of registration cancellation. It directed the department to consider the petitioner's application subject to payment of all dues.
Facts
The petitioner's GST registration was cancelled, and an appeal order confirmed this cancellation. The petitioner is willing to pay all outstanding dues to have their registration restored.
Key Issues
Whether the delay in filing an application for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to pay dues, should their application be considered?
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER
2024
Order No. 01. 1. Mr. Jena, learned advocate appears on behalf of petitioner and submits, under challenge is the appeal order dated 19th November, 2024 passed by the Additional Commissioner (Appeal), Bhubaneswar by confirming cancellation of registration under Central Goods and Services Tax Act, 2017. He submits, his client 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 Commissione
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