M/S. Shiv Trading, Jharsuguda vs. Union Of INDIA
Held
The Court condoned the delay in the petitioner's application for revocation of registration cancellation. The department is directed to consider the petitioner's application subject to 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 restored.
Key Issues
Whether the delay in applying for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues, should the registration be restored.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
2024
1. Mr. Mishra, learned advocate appears on behalf of petitioner
The judgment continues below.
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