M/S. Chakadola Size Timber Depo And Chakadola Furniture, Dhenkanal vs. CT And GST Officer, Dhenkanal Circle
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. 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 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 should be allowed to deposit dues for restoration.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 21st December, 2018 followed by order dated 7th January, 2019 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, hi
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