Gunisety Puspak Kumar Dora vs. The Commnr Of CT And GST, Cuttack
Held
The Court condoned the delay in the petitioner's request for revocation of cancellation. The petitioner is directed to deposit all dues and comply with formalities for their application to be considered.
Facts
The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have their registration restored. The petitioner relies on a previous High Court order for similar relief.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues, should their application be considered.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.30950 of 2024
Gunisety Puspak Kumar Dora …. Petitioner
Represented By Adv. – Mr. S.A. Mohanty, Advocate
-versus- The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha, Cuttack and another …. Opposite Parties
Represented By Adv. –
Mr. S. Das, Addl. Standing Counsel
The judgment continues below.
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