Sanjib Kumar Baishakh @ Baishaka vs. Chief Commissioner, CGST, Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. It directed the department to consider the application subject to the petitioner depositing all due taxes, interest, late fees, and penalties.
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. He seeks relief based on a previous High Court order.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned. Whether the petitioner's willingness to clear dues warrants consideration of his application.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.11.2024
Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 28th December, 2020 followed by order dated 19th January, 2021 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, O
The judgment continues below.
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