Saumya Ranjan Moharana Vs State Tax Officer (Orissa High Court)
Date: May 15, 2025
Subject Matter
Revocation of cancellation of registration allowed on payment of all outstanding tax dues, including interest, penalties, and late fees
Summary
In the case of **Saumya Ranjan Moharana Vs. State Tax Officer**, the Orissa High Court ruled in favor of the petitioner by directing the tax authorities to revoke the cancellation of his GST registration. The cancellation was initially based on a sho…
1. This matter is taken up through Hybrid mode. 2. M.L. Agarwal, learned Advocate appears on behalf of Petitioner and submits, under challenge is show cause notice dated 08.08.2022 followed by order dated 11.01.2023 cancelling her client’s registration under State Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other…