Pradeep Kumar Mohapatra Vs Commissioner
Date: January 7, 2025
Subject Matter
Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues
Summary
In the case of Pradeep Kumar Mohapatra vs Commissioner, the petitioner disputed the cancellation of his GST registration, which occurred via an order on January 10, 2021, following a show cause notice dated December 28, 2020. The petitioner was ready…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Mr. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 28 th December, 2020 followed by order dated 10 th January, 2021 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, l…