Orissa HC Revokes GST Cancellation on Payment of Dues

Naresh Kalapa Vs Principal Commissioner (Orissa High Court) Orissa High Court has revoked the GST registration cancellation of Naresh Kalapa, provided that all outstanding dues, including tax, interest, penalties, and fees, are paid. The petitioner challenged the show cause notice issued on June 11, 2024, and the cancellation order dated August 1, 2024, under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to clear all dues to restore the registration and relied on a similar ruling in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha, Cuttack &...