Jitendra Nath Khandual vs. Addl. Comnr, GST(Appeals), Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of registration. It directed the department to consider the application in accordance with law, subject to the petitioner depositing all dues.
Facts
The petitioner challenged a show cause notice and an order cancelling his GST registration. He expressed willingness to pay all outstanding dues, including tax, interest, late fee, and penalty.
Key Issues
Whether the delay in filing an application for revocation of GST registration should be condoned. Whether the petitioner should be allowed to regularize his compliance after cancellation of registration.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 11.12.2024
Mr. Jena, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 5th July, 2023 followed by order dated 24th September,2023 cancelling his client’s registration under Odisha 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 Commissioner, CT & GST, Odisha, Cuttack and others
The judgment continues below.
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