Orissa HC Allows GST Registration Cancellation Revocation on Payment of Dues

Smruti Ranjan Dash Vs Superintendent (Orissa High Court)

Orissa High Court addressed the case of Smruti Ranjan Dash vs. Supdt., CGST and Central Excise, where the petitioner challenged a show cause notice dated December 9, 2022, and a subsequent order dated February 12, 2023, canceling their GST registration. The petitioner expressed willingness to pay outstanding dues, including tax, interest, late fees, and penalties, to facilitate the acceptance of their GST returns. They relied on a previous ruling in M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odi

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