HC Directs GST Payment and Compliance for Consideration of Revocation Application

Mohanty Enterprises Vs e Commissioner, CT & GST, Odisha, Cuttack and others (Orissa High Court) In the case of Mohanty Enterprises vs Commissioner, the Orissa High Court addressed the issue of revocation of Goods and Services Tax (GST) registration. The petitioner sought relief from delays in invoking the proviso to Rule 23 of the Odisha GST Rules, which governs revocation of canceled registrations. The respondent, represented by Additional Standing Counsel Mr. Sunil Mishra, stated that the authorities would accept the petitioner’s delayed revocation application, provided all statutory d...