M/S Formula One Solutions Private Limited, Bbsr vs. Asst Comnr Of State Tax, CT And GST, Bbsr
Held
The Court condoned the delay in the petitioner's application for revocation of cancellation. It directed that the petitioner's application be considered upon payment of 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 filing an application for revocation of GST registration cancellation should be condoned, and if so, under what conditions.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 21.11.2024
Miss Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 5th February, 2024 followed by order dated 9th May, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, his client is ready and Order No. 01. 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
The judgment continues below.
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