M/S. Global Agency and Supply Syndicate, Cuttack v. Superintendent., Cgst and Central Excise, Cuttack
Case brief
What is this about?
GST registration cancellation; Central Goods and Services Tax Act, 2017; show cause notice dated 08.07.2024; cancellation order dated 19.08.2024; proviso to Rule 23 OGST Rules; condonation of delay; revocation application; deposit of taxes, interest, late fee, penalty; coordinate Bench order dated 16.11.2022; W.P.(C) no.30374 of 2022; M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha; M/s. Global Agency and Supply Syndicate, Cuttack; Superintendent, CGST and Central Excise, Cuttack; Orissa High Court; disposed of.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; direction that subject to 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. ¶28