SABITA BAGH v. COMMISSIONER OF CT AND GST, ODISHA & ORS

Introduction

The petitioner, Sabita Bagh, challenged the show cause notice dated 30.10.2024 and the order dated 19.11.2024 whereby the GST registration was cancelled under the provisions of the Central Goods and Services Tax Act, 2017.

Before the Orissa High Court, the petitioner did not dispute the tax liability. Instead, the petitioner expressed willingness to regularize the default by paying all statutory dues, including tax, interest, late fee, penalty and any other amount payable under the GST law, so that the pending returns could be accepted and the registration restored.