M/S Nisanta Automobile Private Limited vs. Commissioner CT And GST Odisha
Held
The Court condoned the delay in the petitioner's request for revocation of registration. The department is directed to consider the petitioner's application subject to them depositing all dues and complying 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 should be condoned and if the petitioner is willing to clear dues, should their application be considered.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.11.2024
Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 12th March, 2024 followed by order dated 15th April, 2024 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 required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Order
The judgment continues below.
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