Manoj Kumar Pradhan vs. Commissioner Of CT And GST, Odisha
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. It directed the department to consider the application subject to the petitioner depositing all taxes, interest, late fees, and penalties.
Facts
The petitioner challenged a show cause notice, an order cancelling registration, and a rejection order. He expressed willingness to pay all dues for his return form to be accepted.
Key Issues
Whether the delay in filing the application for revocation of GST registration should be condoned. Whether the petitioner should be allowed to regularize his tax compliance.
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 14th November, 2023 followed by order dated 16th December, 2023 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017 and the rejection order dated 8th February, 2024. He submits, hi
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