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2023 (3) TMI 993 - HC - GSTCancellation of GST registration of petitioner - Petitioner relies on the judgment of this Court inM/S. DURGA RAMAN PATNAIK VERSUS ADDITIONAL COMMISSIONER OF GST (APPEALS) (FIRST APPELLATE AUTHORITY) & OTHERS [2022 (10) TMI 676 - ORISSA HIGH COURT] and submits that in the present case also the Petitioner will opt for filing an application for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law. HELD THAT:- Notwithstanding the impugned order dated 6th June, 2022 of the CT & GST Officer, Angul Circle, the Petitioner is permitted to file a petition seeking revocation of the cancellation of registration provided such application is filed not later than 3rd April 2023 - Provided that the Petitioner makes payment of the tax, interest, penalty, fine, fees, etc., as may be payable, the above application will be entertained and appropriate order will be passed thereon in accordance with law within a further period of thirty (30) days. The writ petition is disposed of
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