Chinamchenti Subham Subudhi v. Assistant Commissioner of State Tax, Ct and Gst, Phulbani Circle, Kandhamal
Case brief
What is this about?
Orissa High Court at Cuttack, WP(C) No.13089 of 2026 (Chinamchenti Subham Subudhi v. Assistant Commissioner of State Tax, CT & GST and another), order dated 05.05.2026, disposed of. Challenge to cancellation of GST registration under the Central Goods and Services Tax Act, 2017 (show cause notice dated 12.02.2025; cancellation order dated 20.03.2025). Relief granted in terms of the coordinate Bench order in M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022 (order dated 16.11.2022), which was applied: delay in invoking proviso to Rule 23 of the OGST Rules condoned; revocation application to be considered subject to deposit of taxes, interest, late fee, penalty and compliance with formalities; relief in the interest of revenue. Keywords: GST registration cancellation; condonation of delay; proviso to Rule 23 OGST Rules; revocation application; CGST Act 2017; interest of revenue.