Soubhagini Rout vs. State Of Odisha
Held
The Court condoned the delay in invoking the proviso to Rule 23 and directed that the petitioner's application for revocation be considered upon payment of all dues. The department conceded to this approach.
Facts
The petitioner's GST registration was cancelled. The petitioner expressed willingness to pay all due taxes, interest, late fees, and penalties to have the registration revoked.
Key Issues
Whether the petitioner's 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
ORDER 17.09.2026
This matter is taken up through hybrid arrangement.
Heard.
Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 14.05.2024 followed by the order of cancellation dated 21.06.2024 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 to be paid along with the return. He relies on the order dated 16th November, 2022 of a coordinate Bench in W.P.(C) No.30374 of 2022 (M/s.
The judgment continues below.
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