Susanta Kumar Mohanty vs. The Commissioner Of Commercial Taxes And Goods And Services Tax ,Cuttack, Odisha
Held
The Court condoned the delay in the petitioner's application for revocation of registration cancellation. The department is directed to consider the application subject to the petitioner depositing all dues and complying with formalities.
Facts
The petitioner's GST registration was cancelled. He is willing to pay all outstanding dues, including tax, interest, late fee, and penalty.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to regularize his compliance by paying 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 16th January, 2023 followed by order dated 10th April, 2023 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,
The judgment continues below.
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