Orissa HC Allows GST Registration cancellation Revocation Upon Dues Clearance

Sarbeswar Swain Vs Commissioner of Central Goods and Service Tax (Orissa High Court)  In Sarbeswar Swain Vs. Commissioner of Central Goods and Service Tax, the petitioner challenged the cancellation of his GST registration following a show cause notice dated 16th March 2022 and an order dated 2nd May 2022. The petitioner expressed willingness to pay all outstanding dues, including tax, interest, late fees, and penalties, to have his returns accepted by the tax department. He relied on a prior ruling in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, where a coordinate benc...