M/S Biswadeep Bohidar vs. State Of Odisha
Held
The Court condoned the delay in the petitioner's request for revocation of registration. It directed the department to consider the application for revocation subject to the petitioner depositing all due taxes, interest, late fee, and penalty.
Facts
The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all outstanding dues, including tax, interest, late fee, and penalty.
Key Issues
Whether the delay in filing an application for revocation of GST registration should be condoned, and if so, under what conditions.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 12.12.2024
Mr. Mishra, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 2nd February, 2023 followed by order dated 6th March, 2023 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, late fee, penalty and any other sum requ
The judgment continues below.
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