Orissa HC directs Revocation of Registration cancellation on payment of GST dues

Harish Mahanta Vs Chief Commissioner, CT & GST, Odisha, Cuttack & another (Orissa High Court) Orissa High Court ruled on a petition filed by Harish Mahanta regarding the revocation of GST registration. The GST Department stated that it had no objection to accepting the petitioner’s GSTR-3B return if the delay in filing the revocation application was condoned, provided the petitioner fulfilled all tax obligations, including payment of taxes, interest, late fees, and penalties. Considering this, the court allowed the delay in invoking Rule 23 of the Odisha GST Rules and directed that t...