2020 (3) TMI 1205

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....NUP NARAYAN MOHANTY, G.M.RATH, A.P.RATH, S.JENA, K.ANSARIG.M.RATH, A.P.RATH, S.JENA,  K. ANSARI RESPONDENT AND ADVOCATE:- None Heard. The Registration Certificate of the petitioner under the OGST Act & Rules made thereunder was cancelled on the ground of non-filing of return. Subsequently, the petitioner filed return along with tax with an application for revocation of the cancellation or....