Lokanath Naik Vs Deputy Commissioner of CT and GST
Date: March 5, 2025
Subject Matter
Delay in filing for revocation condoned based on the taxpayer’s commitment to pay all outstanding tax dues, including interest, late fees, and penalties
Summary
The Orissa High Court addressed the case of Lokanath Naik, whose GST registration was cancelled following a show cause notice and subsequent order from the tax authorities. The petitioner sought to revive this registration despite missing the statuto…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Mr. Panigrahi, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 25 th May, 2019 followed by order dated 7 th June, 2019 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, pen…