M/S Arupananda Pattnaik v. Joint Commissioner of State Tax, Ct and GST Territorial Range, Angul
Case brief
What is this about?
Odisha GST; cancellation of registration; revocation application; proviso to Rule 23 OGST Rules; condonation of delay; deposit of tax, interest, late fee, penalty; interest of revenue; followed coordinate Bench order in M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022 (16.11.2022); High Court of Orissa at Cuttack; W.P.(C) No.11074 of 2026; decided 14.05.2026; bench: Harish Tandon (Chief Justice) and M.S. Raman; petitioner counsel Romeet Panigrahi; respondent counsel S. Das.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 OGST Rules and a direction that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the application for revocation of the cancelled GST registration will be considered in accordance with law — granted in the interest of revenue.