Sanjay Kumar Satpathy vs. The Commissioner CGST And Cx
Held
The Court condoned the delay in the petitioner's request for relief and directed that his application for revocation of cancellation be considered, subject to him depositing all due taxes, interest, late fee, and penalty.
Facts
The petitioner challenged a show cause notice and an order cancelling his GST registration. He expressed willingness to pay all dues, including tax, interest, late fee, and penalty, for his return to be accepted.
Key Issues
Whether the petitioner's delay in seeking relief should be condoned and if his GST registration cancellation can be revoked upon payment of dues.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
2024
1. Mr. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th Febru
The judgment continues below.
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