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of <h1>GST Registration Revocation Allowed: Full Tax Settlement Enables Return Filing and Portal Reopening</h1> <h3>Akshya Kumar Sahu Versus Commissioner, CGST & Central Excise, Bhubaneswar and another</h3> The HC of Orissa granted the petitioner's application for revocation of GST registration, contingent upon full payment of taxes, interest, late fees, and ... Condonation of delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) - HELD THAT:- The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law. The writ petition is disposed off. The High Court of Orissa allowed the petitioner's application for revocation under the Odisha Goods and Services Tax Rules, on the condition that all taxes, interest, late fee, and penalties are paid. The court directed the proper officer to open the portal for the petitioner to file the GST return upon compliance. The writ petition was disposed of accordingly.
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