Orissa HC Directs Consideration of GST Registration Revocation Upon Full Tax Payment

Bhai Construction Vs Superintendent (Orissa High Court) The Orissa High Court case of Bhai Construction vs. Superintendent focused on the cancellation of the petitioner’s GST registration under the Central Goods and Services Tax Act, 2017. Miss Tripathy, representing the petitioner, challenged the show cause notice dated December 26, 2022, and the subsequent cancellation order dated January 26, 2023. The core argument presented by the petitioner was their willingness to rectify the situation by paying all outstanding dues, including tax, interest, late fees, and penalties, to enable the ...