M/S. Jbs Royal Touch India Private Limited, Bbsr v. Addl. Ct and GST Officer, Bhubaneswar-Iii Circle
Case brief
What is this about?
Orissa High Court, W.P.(C) No.4722 of 2025, decided 18.02.2025 by Arindam Sinha, Acting Chief Justice, and M.S. Sahoo, J. Cancellation of GST registration under the Central Goods and Services Tax Act, 2017 (show cause notice dated 02.12.2021; order dated 01.07.2022) set at naught by condoning delay in invoking proviso to Rule 23 OGST Rules, following coordinate Bench order dated 16.11.2022 in W.P.(C) no.30374 of 2022, M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha; revocation application to be considered on deposit of all taxes, interest, late fee, penalty etc. Petition disposed of. Petitioner: M/s. JBS Royal Touch India Private Limited (Ms. Itishree Tripathy); Respondent: Additional CT and GST Officer, Bhubaneswar-III Circle (Mr. D. Das, Additional Standing Counsel).
What did the court decide?
Writ petition disposed of with the petitioner getting the relief in the interest of revenue: delay in invoking the proviso to Rule 23 OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation to be considered in accordance with law.