Orissa HC: GST Registration Revocation Delay Condoned, Review Ordered

Siddhi Vinayak Process Vs Assistant Commissioner of State Tax (Orissa High Court) The Orissa High Court addressed a petition filed by Siddhi Vinayak Process, challenging a show cause notice and subsequent order that cancelled their registration under the Odisha Goods and Services Tax Act, 2017. The petitioner, represented by their advocate, expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and any other required sums for the acceptance of their return forms. The petitioner’s counsel referred to a precedent set in a similar case, M/s. Mohanty Enterprises ...