Orissa HC Revokes GST Registration Cancellation After Tax, Fees & Penalty Payment

Sonu Pattanayak Vs Additional State Tax Officer (Orissa High Court)

The Orissa High Court addressed a petition challenging the cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner, Sonu Pattanayak, contested the show-cause notice issued on November 14, 2023, and the subsequent cancellation order dated December 16, 2023. The petitioner expressed readiness to pay the required tax, interest, penalties, and late fees to facilitate the acceptance of their return and sought relief based on a prior decision of a coordinate bench in M/s. Mo

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