Orissa HC Allows GST Registration Cancellation Revocation upon payment of dues

Prafulla Mahakud Vs Addl. Commissioner of GST (Appeals) (Orissa High Court) The Orissa High Court addressed a petition challenging the cancellation of GST registration by the Additional Commissioner (Appeals), Bhubaneswar. The petitioner, Prafulla Mahakud, sought relief by committing to pay all outstanding tax liabilities, including interest, late fees, and penalties, to enable the acceptance of pending returns. The petitioner relied on a previous court ruling in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, which allowed revocation of registration cancellation upon full ...