Bikash Chandra Nayak Vs Chief Commissioner, Central Tax
Date: December 15, 2024
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): ARINDAM SINHA, M.S. SAHOO
Subject Matter
Revocation of GST registration allowed upon payment of dues
Summary
The case involves a petition challenging the cancellation of a taxpayer's GST registration. The petitioner received a show cause notice on February 6, 2024, followed by an order on April 23, 2024, cancelling their registration. The petitioner express…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Mr. Padhy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6 th February, 2024 followed by order dated 23 rd April, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017 . He submits, his client is ready and willing to pay the tax, interest, late fee,…