Consider GST Registration Revocation if Dues Paid & Requirements Met: Orissa HC

Pravat Kumar Behera Vs Superintendent (Orissa High Court) Orissa High Court recently addressed the case of Pravat Kumar Behera vs Superintendent, wherein the petitioner challenged a show cause notice dated March 16, 2022, and a subsequent order dated April 5, 2022, that resulted in the cancellation of his GST registration. The petitioner, represented by advocate Miss Tripathy, expressed willingness to pay all outstanding dues, including tax, interest, late fees, and penalties, to restore the registration. In support of this claim, she cited the decision in M/s. Mohanty Enterprises v. The Commi...