Case Details: PUSPALATA SWAIN Versus COMMISSIONER OF (C.T. & G.S.T.) -(2025) 26 Centax 252 (Ori.)
Judiciary and Counsel Details
- Arindam Sinha & M.S. Sahoo, JJ.
- Shri P.C. Nayak, Adv. for the Petitioner.
- Shri S. Das, Addl. Standing Counsel for the Respondent.
Facts of the Case
The petitioner’s GST registration was cancelled by the tax department after the issuance of a show-cause notice. In response to this cancellation, the petitioner filed a writ petition before the Orissa High Court, seeking the revocation of the cancellation order. The petition was filed following the petitioner’s indication of willingness to fulfil all necessary requirements for the reinstatement of their registration. The matter was subsequently brought before the court for its consideration.
High Court Held
The Honourable High Court condoned the delay in the petitioner’s application, subject to the condition that all due taxes, interest, late fees, penalties, and other required payments are made. The Court directed that the petitioner’s application for revocation of the cancellation be considered in accordance with the law and disposed of the writ petition.
List of Cases Cited
- Mohanty Enterprises v. Commissioner, CT & GST, Odisha — , Cuttack and others [2025] 170 taxmann.com 64 (Orrisa) — Followed [Para 3]
