M/S.Ajit Kumar Behera, Keonjhar v. the Chief Commissioner of Commercial Taxed and Goods and Services Tax, Bhubaneswar
Case brief
What is this about?
Orissa High Court, Cuttack; WP(C) No.11422 of 2026; M/s. Ajit Kumar Behera v. Chief Commissioner of Commercial Taxes and GST and others; decided 07.05.2026; coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman; GST registration cancellation under Central Goods and Services Tax Act, 2017; condonation of delay; proviso to Rule 23 OGST Rules; revocation application; deposit of tax, interest, late fee, penalty; coordinate Bench precedent M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022, order dated 16.11.2022; writ petition disposed of.
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. due and compliance with other formalities, the petitioner's application for revocation to be considered in accordance with law; relief granted in the interest of revenue.