Disposed¶21
M/S Sourat Das (Trade Name the Health Mart), Bhubaneswar v. Superintendent of GST and Central Excise, Bhubaneswar VII Range, Bhubaneswar
Orissa HCWP(C)/18918/2026
Case brief
AI extract
What is this about?
GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 OGST Rules; Central Goods and Services Tax Act, 2017; M/s. Sourat Das Bhubaneswar; Superintendent of GST & Central Excise Bhubaneswar VII Range; M/s. Mohanty Enterprises W.P.(C) no.30374 of 2022; coordinate Bench order 16th November 2022; deposit of tax interest late fee penalty; relief in the interest of revenue; 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., and compliance with other formalities, the petitioner's application for revocation of its GST registration to be considered in accordance with law. ¶21