Orissa HC allows GST Registration Revocation on Dues Payment

Durga Cycle Store Vs State Tax Officer (Orissa High Court) Orissa High Court ruled in favor of Durga Cycle Store, allowing the revocation of its cancelled GST registration upon payment of outstanding dues. The petitioner challenged a show cause notice dated May 14, 2024, and the cancellation order dated June 18, 2024, issued under the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner expressed willingness to clear all pending tax liabilities, interest, late fees, and penalties to restore the registration. The petitioner’s counsel relied on a previous decision in M/s. Mohanty Ent...