Trinath Khara vs. The Principal Comnr, CGST And Central Excise, Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of registration. The department was directed to consider the application subject to the petitioner depositing all taxes, interest, late fees, and penalties.
Facts
The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all outstanding dues to have their registration restored.
Key Issues
Whether the delay in applying for revocation of GST registration should be condoned. Whether the petitioner should be allowed to deposit dues for registration 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 2nd February, 2023 followed by order dated 16th June, 2023 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and wil
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