Orissa HC directs GST Registration Restoration on Payment of Dues

Samir Kumar Samantaray Vs Assistant Commissioner of State Tax (Orissa High Court) The Orissa High Court, in Samir Kumar Samantaray v. Assistant Commissioner of State Tax, ruled in favor of revoking the cancellation of GST registration upon payment of outstanding dues. The petitioner challenged a show cause notice dated August 8, 2023, and the subsequent cancellation order of February 8, 2024. The petitioner expressed willingness to clear all pending tax liabilities, including interest, penalties, and late fees, to facilitate the acceptance of their GST returns. Relying on the precedent set in ...