GST Registration Revocation Delay Condoned: Assessee Allowed to Restore by Paying Dues

Ajit Kumar Satapathy Vs Superintendent (Orissa High Court)

In the case Ajit Kumar Satapathy Vs Superintendent, the Orissa High Court addressed a challenge to the cancellation of GST registration under the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner contested a show cause notice dated August 8, 2023, and the subsequent cancellation order issued on September 13, 2023. The petitioner expressed readiness to pay all dues, including taxes, interest, late fees, and penalties, to have their GST registration restored. Counsel for the petitioner relied on a preced

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