Saptagiri Kandhapan v. Additional Ct and GST Officer, Koraput
Case brief
What is this about?
GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 Odisha Goods and Services Tax Rules (OGST Rules); Odisha Goods and Services Tax Act, 2017; payment of tax, interest, late fee and penalty; acceptance of return form; coordinate Bench precedent M/s. Mohanty Enterprises, W.P.(C) No. 30374 of 2022, order dated 16.11.2022; Additional CT & GST Officer, Koraput Circle; relief in the interest of revenue; writ petition disposed of.
What did the court decide?
Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue: delay in invoking the proviso to Rule 23 OGST Rules condoned, and subject to depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the petitioner's application for revocation will be considered in accordance with law.