2023 (3) TMI 993

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..... APPELLATE AUTHORITY) OTHERS [ 2022 (10) TMI 676 - ORISSA HIGH COURT] and submits that in the present case also the Petitioner will opt for filing an application for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law. HELD THAT:- Notwithstanding the impugned order dated .....

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..... y the CT & GST Officer, Angul Circle cancelling the registration of the Petitioner under the Odisha Goods and Services Tax Act, 2017 (OGST Act). 2. Mr. Sabyasachi Panda, learned counsel appearing for the Petitioner relies on the judgment of this Court in Durga Raman Patnaik v. Additional Commissioner of GST, Manu/OR/0909/ 2022 and submits that in the present case also the Petitioner will opt for .....

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..... ii. After revocation of the cancellation of the registration, the Petitioner will be permitted to file returns and for that purposes, the Opposite Parties shall take suitable steps by instructing GST Network, New Delhi or any other agency responsible for maintaining the Web Portal to make suitable changes in the architecture of the GST Web Portal to enable the Petitioner to file his returns and it .....

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