GST Registration Revoked Post Dues Payment: Delay in Application Condoned

Chakra Praska Vs Superintendent (Orissa High Court)  The Orissa High Court reviewed the case of Chakra Praska, who challenged an appellate order dated October 25, 2024, under the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner, represented by counsel, expressed willingness to pay all dues, including tax, interest, late fees, and penalties, to enable acceptance of his tax return. He relied on a prior judgment in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, where a similar delay in compliance was condoned. The petitioner sought comparable relief, i...