Siba Prasad Desite v. Assistant Commissioner of State Tax. Ct and Gst, Rayagada
GST – Cancellation of registration – Condonation of delay
Case brief
What is this about?
Orissa High Court, Cuttack — WP(C) No.13535 of 2026, order dated 07.05.2026 (bench: Chief Justice Harish Tandon and M.S. Raman, J.), disposed of. Subject: cancellation of GST registration under the Central Goods and Services Tax Act, 2017 after show cause notice dated 24.05.2025 and cancellation order dated 25.06.2025; condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; direction that revocation application be considered on deposit of all taxes, interest, late fee and penalty; relief patterned on M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha, W.P.(C) No.30374 of 2022 (order dated 16.11.2022), relied on by the Court. Keywords: CGST Act 2017; OGST Rules Rule 23 proviso; revocation of cancelled registration; condonation of delay; interest of revenue.
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.