M/S. Smruti Ranjan Dash, Nabara vs. Supdt.,CGST And Central Excise, Koraput Range, Nabarangapur

WP(C)/28796/2024HC OrissaGSTCNR ODHC01080374202409 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

AI SummaryAllowed

Held

The Court condoned the delay in the petitioner's request for revocation of cancellation. The department is directed to consider the petitioner's application for revocation subject to payment of all dues and compliance with formalities.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues including tax, interest, late fee, and penalty to have their registration restored.

Key Issues

Whether the delay in seeking 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

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.28796 of 2024 M/s. Smruti Ranjan Dash, Nabarangpur …. Petitioner Represented By Adv. – Miss. I. Tripathy, Advocate -versus- Supdt., CGST and Central Excise, Koraput Range, Nabarangpur …. Opposite Party Represented By Adv. – Mr. S.K. Roy Choudhury, Senior Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

09.12.

2024

01.

The judgment continues below.

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