M/S Hotel Raj, Bbsr vs. Assistant Commissioner Of State Tax CT And GST, Bbsr I Circle
Held
The Court condoned the delay in the petitioner's request for revocation of cancellation. The department is directed to consider the petitioner's application for revocation upon payment of all dues and compliance with formalities.
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 registration reinstated.
Key Issues
Whether the delay in seeking revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to reinstate their registration upon payment of dues.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
2024
1. Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, under ch
The judgment continues below.
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