Orissa HC Condones Delay in GST Registration Revocation, Orders Review on Payment of Dues

Sunil Pradhan Vs Superintendent (Orissa High Court) The Orissa High Court, in the case of Sunil Pradhan vs. Superintendent, addressed the issue of delayed applications for the revocation of Goods and Services Tax (GST) registration cancellations. The petitioner, represented by Mrs. Wallace, challenged a show-cause notice dated August 8, 2023, and a subsequent order dated December 12, 2023, which cancelled their GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to settle all outstanding dues, including tax, interest, late fees, penalties, a...