M/S.Dulhamani Sahoo, Bhubaneswar v. Commissioner Ct and GST Odisha, Cuttack
Case brief
What is this about?
GST registration cancellation challenged by writ petition; petitioner willing to pay tax, interest, late fee and penalty. Following an earlier coordinate Bench order, the court condoned delay and directed revocation application be considered subject to deposit of dues.
What did the court decide?
Delay condoned and Department directed to consider revocation application subject to deposit of taxes, interest, late fee, penalty and compliance with formalities.