BharatTaxGST

M/S. Kare 91 Kommunications PVT. LTD., Bbsr vs. Supdt., CGST And Central Excise, Bbsr

WP(C)/27240/2026HC OrissaGSTCNR ODHC01064894202617 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages
AI SummaryPartly Allowed

Held

The Court directed that the petitioner's application for revocation of cancellation will be considered, subject to depositing all due amounts. The authorities are to consider the application within six weeks of the deposit.

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 the registration revoked.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if so, on what conditions.

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27240 of 2026 CNR No. ODHC010648942026 M/s. Kare 91 Kommunications Private Limited …. Petitioner(s) Mr. Daitari Behera, Adv. versus- Superintendent, CGST & Central Excise, Bhubaneswar III Range, Bhubaneswar …. Opposite Party(s) Mr. A. Kedia, Jr. Standing Counsel, CGST CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. 01.

ORDER 17.09.2026

1.

This matter is taken up through hybrid arrangement.

2.

Heard.

3.

Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 08.05.2023 followed by the order of cancellation dated 17.05.2024 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 t

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.