Siddhi Vinayak Process, Cuttack vs. Assistant Commissioner Of State Tax, Cuttack
Held
The Court condoned the delay in the petitioner's request for relief and directed that their application for revocation of cancellation be considered upon payment of all dues and compliance with formalities.
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 their registration revived.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned and if the petitioner should be allowed to revive their registration upon payment of dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 14th May, 2024 followed by order dated 26th June, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, pena
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