Gouramohan Kunda vs. Commissioner Of CT And GST, Cuttack
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 taxes, interest, late fees, and penalties.
Facts
The petitioner's GST registration was cancelled, and they are challenging the show cause notice and cancellation order. The petitioner is willing to pay all dues to have their registration restored.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned. Whether the petitioner's willingness to pay dues warrants consideration for restoration of registration.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Nayak, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 25th January, 2021 followed by order dated 4th February, 2021 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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