Deepak Debnath vs. Chief Commissioner, CGST, Central Excise And Customs, Bhubaneswar
Held
The Court directed the petitioner to make the payments within two weeks. Upon compliance, the authority is to consider the application for revocation of the registration cancellation within six weeks.
Facts
The petitioner challenged the cancellation of their GST registration. They expressed willingness to pay all due taxes, interest, late fees, and penalties.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned, and if the petitioner complies with payment obligations.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 19.09.2026
This matter is taken up through hybrid arrangement.
Heard.
Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 16.01.2023 followed by the order of cancellation dated 19.09.2023 cancelling the registration certificate of the Petitioner is under challenge. He submits that the Petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. He relies on the order dated 16th November, 2022 of a
The judgment continues below.
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