Orissa High Court Allows GST Cancellation Revocation Despite Delay

Ajit Kumar Parida Vs Commissioner of CT & GST (Orissa High Court)

Orissa High Court has condoned a delay in filing an application for the revocation of a Goods and Services Tax (GST) registration cancellation, provided the taxpayer agrees to settle all outstanding dues. The ruling came in the case of Ajit Kumar Parida Vs. Commissioner of CT & GST, where the petitioner challenged a show cause notice and subsequent order from September 2019, which cancelled their GST registration.

During the hearing, the petitioner’s advocate stated a willingness to pay

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