Orissa HC allows GST registration cancellation revocation subject to payment of Dues

Ganapati Enterprisers Vs State Tax Officer (Orissa High Court) In the case of Ganapati Enterprisers v. State Tax Officer, the Orissa High Court addressed the challenge against the cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner contested the show cause notice issued on January 3, 2024, and the cancellation order dated February 27, 2024. The petitioner’s counsel argued that her client was willing to pay all dues, including tax, interest, late fees, and penalties, to restore registration. She relied on a precedent set by M/s. Mohanty Enter...