This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Registration Revocation Allowed upon payment of Full Dues
Case Law Details
- Case Name
- Bikash Chandra Nayak Vs Chief Commissioner (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Bikash Chandra Nayak Vs Chief Commissioner (Orissa High Court)
Orissa High Court addressed a petition challenging the cancellation of GST registration through a show cause notice dated February 6, 2024, followed by an order on April 23, 2024. The petitioner sought relief, expressing willingness to clear all outstanding taxes, interest, penalties, and late fees necessary for compliance. The petitioner relied on a precedent set by the court in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others (2022), where a similar delay in invoking Rule 23 of the Odisha GST...
