M/S. Pratap Kumar Samantaray, Puri v. Supdt. of Central Puri Circle, Puri
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.5107 of 2025; decided 20.02.2025; Coram: Arindam Sinha, Acting Chief Justice and M.S. Sahoo, Judge. Petitioner Pratap Kumar Samantaray (Mrs. Z.M. Wallace) versus Superintendent of Central Puri Circle, Puri (Mr. A. Kedia, Jr. Standing Counsel). Cancellation of registration under the Odisha Goods and Services Tax Act, 2017 after show cause notice dated 03.02.2023 by order dated 22.06.2023; condonation of delay in invoking proviso to Rule 23 OGST Rules; revocation of cancelled GST registration subject to deposit of tax, interest, late fee and penalty; coordinate Bench precedent M/s. Mohanty Enterprises, W.P.(C) no.30374 of 2022 (order dated 16.11.2022); relief granted in the interest of revenue; writ petition disposed of.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23, OGST Rules; subject to the petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, the petitioner's application for revocation of the cancelled registration is to be considered in accordance with law.