Orissa HC Directs Reconsideration of GST Registration Cancellation Upon Payment of Dues

Biswajeet Ojha Vs Superintendent (Orissa High Court) The Orissa High Court addressed a petition filed by Biswajeet Ojha, challenging the cancellation of their Goods and Services Tax (GST) registration under the Odisha Goods and Services Tax Act, 2017. The core issue revolved around a show cause notice dated October 11, 2023, and a subsequent order dated December 12, 2023, which resulted in the registration’s cancellation. The petitioner’s advocate argued that their client was prepared to settle all outstanding dues, including tax, interest, late fees, and penalties, to facilitate t...