Orissa High Court directs GST registration revocation if dues are cleared

Saroja Kumar Pani Vs Commissioner of Commercial (Orissa High Court) Orissa High Court addressed the challenge raised by Saroja Kumar Pani against the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. Representing the petitioner, Mr. Mohanty argued that the cancellation order dated February 17, 2023, was issued following a show cause notice on January 16, 2023. He submitted that his client was prepared to clear all outstanding tax liabilities, including interest, late fees, and penalties, for the department to accept his return filings. To support his plea,...