M/S. Vip Marble Centre, Nabarangpur v. Deputy Commissioner of Ct and Gst, Nabarangpur Circle
GST – Revocation of cancelled registration
Case brief
What is this about?
Odisha High Court, Cuttack; W.P.(C) No. 19042 of 2025; M/s. VIP Marble Centre v. Deputy Commissioner of CT & GST, Nawarangpur; order dated 18.07.2025; Bench: Harish Tandon, Chief Justice and Murahari Sri Raman, Judge; GST revocation application; condonation of delay; proviso to Rule 23 OGST Rules; GSTR-3B acceptance; portal opening by proper officer; writ petition disposed.
What did the court decide?
Delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the revocation application to be considered in accordance with law and the proper officer to open the portal for filing the GST return; urgent certified copy to be issued as per rules. ¶27