Orissa HC Allows Conditional GST Registration Cancellation Revocation

Pradeep Kumar Mohapatra Vs Commissioner (Orissa High Court) In Pradeep Kumar Mohapatra vs Commissioner, the petitioner challenged the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. His registration was canceled via an order dated January 10, 2021, following a show cause notice issued on December 28, 2020. The petitioner expressed willingness to clear all outstanding tax liabilities, including interest, penalties, and late fees, to reinstate his registration. Relying on a precedent set in Mohanty Enterprises vs Commissioner, the petitioner sought relief ...