Kundus Kitchen Equipment Private Limited, Khordha v. Assistant Commissioner of State Tax, Bhubaneswar IV Circle, Khordha
Case brief
What is this about?
GST registration cancellation; State Goods and Services Tax Act, 2017; show cause notice 08.03.2025; cancellation order 10.04.2025; Kundu's Kitchen Equipment Private Limited Khordha; condonation of delay; proviso to Rule 23 OGST Rules; revocation of GST registration; M/s. Mohanty Enterprises W.P.(C) No.30374 of 2022 order dated 16.11.2022; payment of tax, interest, late fee, penalty; return acceptance; Odisha High Court writ petition disposed.
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 is to be considered in accordance with law and its return accepted upon payment. ¶21