GST Registration Revocation Allowed upon payment of Full Dues

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...