Naresh Kalapa vs. The Principal Commissioner CGST And Central Excise, Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of registration. It directed the department to consider the application if the petitioner deposits all taxes, interest, late fees, and penalties.
Facts
The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all dues and sought relief similar to a previous High Court order.
Key Issues
Whether the delay in filing an application for revocation of GST registration should be condoned. Whether the petitioner is entitled to have their registration reinstated upon payment of all dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 11th June, 2024 followed by order dated 1st August, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and w
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