Rs Crushers and Minerals, Sailang, Kendujhar v. the Superintendent of Ct of GST Keonjhar Circle
Case brief
What is this about?
GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 Odisha Goods and Services Tax Rules (OGST Rules); Central Goods and Services Tax Act, 2017; deposit of tax, interest, late fee, penalty; M/s. Mohanty Enterprises W.P.(C) no.30374 of 2022 followed; Orissa High Court; W.P.(C) No.3896 of 2025; RS Crushers and Minerals Kendujhar; Arindam Sinha Acting Chief Justice; M.S. Sahoo Judge; U. Bal advocate; A. Kedia Junior Standing Counsel.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation of registration to be considered in accordance with law. ¶28