Orissa HC Allows Revocation of Cancelled GST Registration on Full Tax Payment

Saroj Kumar Maharana Vs Superintendent (Orissa High Court) In Saroj Kumar Maharana vs. Superintendent, the Orissa High Court addressed the issue of delay in filing an application for revocation of cancelled Goods and Services Tax (GST) registration under the Odisha GST Act, 2017. The petitioner had challenged a show cause notice dated 6th September 2023, followed by a cancellation order dated 11th October 2023. The petitioner expressed readiness to pay all dues, including tax, interest, penalty, and late fees, and sought condonation of the delay in filing the revocation application. Appearing ...