BharatTaxGST

M/S Babamani Associates, Jajpur vs. The Principal Commissioner Of Central Goods And Service Tax, Bhubaneswar

WP(C)/28025/2026HC OrissaGSTCNR ODHC01064999202619 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages
AI SummaryPartly Allowed

Held

The Court directed the petitioner to deposit all outstanding dues within two weeks. Upon compliance, the authorities are to consider the application for revocation of the cancelled registration within six weeks.

Facts

The petitioner's GST registration was cancelled. The petitioner sought to challenge the cancellation and was willing to pay all outstanding dues, including tax, interest, late fee, and penalty.

Key Issues

Whether the delay in applying for revocation of cancelled GST registration can be condoned, and if so, under 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.28025 of 2026 CNR No. ODHC010649992026 M/s. Babamani Associates …. Petitioner(s) Mr. Adhiraj Mohanty, Advs. versus- The Principal Commissioner of Central Goods and Service Tax, Bhubaneswar & Ors. …. Opposite Party(s) Mr. Sujan Kumar Roy, Sr. Standing Counsel CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. 01.

ORDER 19.09.2026

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 08.03.2025 followed by the order of cancellation dated 15.05.2025 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 al

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.