M/S Sunil Pradhan, Angul vs. Superintendent Central GST, Angul
Held
The Court condoned the delay in the petitioner's application for revocation of registration cancellation. The department is directed to consider the petitioner's application subject to payment of all dues.
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 applying for revocation of GST registration cancellation should be condoned, and if the petitioner complies with payment obligations, their application should be considered.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 12th December, 2023 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her client is ready and willing to pay the tax, interest, late fee, penalty
The judgment continues below.
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