M/S. Biswajit Choudhury, Jagatsinghpur vs. State Tax Officer, Jagatsinghpur
Held
The Court condoned the delay in the petitioner invoking the relevant rule and directed the department to consider the petitioner's application for revocation of cancellation, 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 returns accepted.
Key Issues
Whether the delay in filing an application for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear all dues.
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 3rd February, 2023 followed by order dated 10th March, 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,
The judgment continues below.
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