Orissa HC allows GST registration cancellation revocation on dues payment

Rebat Kumar Sahu Vs Superintendent (Orissa High Court)

The Orissa High Court, in the case of Rebat Kumar Sahu vs. Superintendent, addressed the matter of a petitioner’s GST registration cancellation. The petitioner challenged a show cause notice dated August 8, 2023, and the subsequent cancellation order dated December 12, 2023, issued under the Central Goods and Services Tax Act, 2017. The petitioner’s advocate argued that the client was prepared to settle all outstanding dues, including tax, interest, late fees, and penalties, to facilitate the acceptance of their ret

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