Mohanty Enterprises Vs Commissioner, CT & GST, Odisha
Date: November 15, 2022
Subject Matter
Delay in filing revocation application condoned subject to the taxpayer paying all the statutory dues including interest, late fees, and penalties
Summary
In the case of *Mohanty Enterprises vs Commissioner*, the Orissa High Court addressed a situation involving the revocation of a GST registration that had been cancelled. The petitioner (Mohanty Enterprises) sought relief regarding delays in submittin…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Mr. Sunil Mishra, learned Additional Standing Counsel (CT & GST) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc., due, the 3B Return Form filed by the Petitioner…