Siddharth Barai v. Superintendent, Bolangir Circle, Odisha
Goods and Services Tax – cancellation of registration – revocation – delay in invoking proviso to Rule 23, Odisha GST Rules, condoned
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.26762 of 2024; petitioner Siddharth Baral; opposite party Superintendent CT & GST, Central GST, Bolangir Circle, Odisha; decided 06.11.2024 by Arindam Sinha and M.S. Sahoo, Judges. Registration under Odisha Goods and Services Tax Act, 2017 cancelled by order dated 01.04.2022 following show cause notice dated 08.03.2022. Delay in invoking proviso to Rule 23 OGST Rules condoned on the model of coordinate Bench order dated 16.11.2022 in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises); revocation application to be considered on deposit of taxes, interest, late fee, penalty etc.; petition disposed of in the interest of revenue. Keywords: GST registration cancellation, revocation, condonation of delay, Rule 23 OGST Rules, Mohanty Enterprises.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; direction that, subject to the Petitioner depositing all 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, on the lines of M/s. Mohanty Enterprises (W.P.(C) no.30374 of 2022, order dated 16 November 2022).