Orissa HC Reverses GST Registration Cancellation & Directs Compliance

Bimal Chandra Behera Vs State Tax Officer (Orissa High Court)

Orissa High Court has set aside the cancellation of a Goods and Services Tax (GST) registration, directing the tax authorities to accept the petitioner’s payment of all due taxes, interest, late fees, and penalties. The ruling, in the case of Bimal Chandra Behera Vs. State Tax Officer, emphasizes a precedent set by a coordinate bench, prioritizing revenue collection over a strict interpretation of procedural defaults.

Bimal Chandra Behera had challenged a show cause notice dated July 5, 2023, and a subsequen

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