M/S Ashok Kumar Jena, Cuttack vs. Additional Commissioner, Bbsr
Held
The Court condoned the delay in the petitioner's request for relief and directed the department to consider the petitioner's application for revocation subject to payment of all taxes, interest, late fee, and penalties.
Facts
The petitioner challenged a show cause notice, an order cancelling their GST registration, and a rejection order. The petitioner expressed willingness to pay all dues and sought relief similar to a previous case.
Key Issues
Whether the delay in seeking revocation of GST registration should be condoned and if the petitioner is willing to pay dues, 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
Ms. Wallace, learned advocate virtually appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th February, 2024 followed by order dated 20th March, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017 and the rejection order dated 15th October, 2024. She su
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