Delay in Revocation of GST Registration Allowed on Full Dues Payment

Abhaya Kumar Sethi Vs Commissioner of (C.T. & G.S.T.) (Orissa High Court) In the case of Abhaya Kumar Sethi vs. Commissioner of C.T. & G.S.T., the petitioner challenged the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. The show cause notice for cancellation was issued on 2nd February 2023, followed by the cancellation order on 6th March 2023. The petitioner sought relief by requesting the condonation of the delay in applying for the revocation of the cancellation. His advocate assured the court that the petitioner was ready to pay all the requi...