M/S Hawkeye, Dhenkanal v. Commissionr Cgst Central Revenue Building, Bbsr
Case brief
What is this about?
GST registration cancellation and revocation; State Goods and Services Tax Act 2017; Rule 23 proviso, Odisha GST Rules; condonation of delay; deposit of tax, interest, late fee, penalty; M/s. Mohanty Enterprises v. Commissioner CT & GST Odisha, W.P.(C) No. 30374 of 2022, order dated 16.11.2022, followed; M/s. Hawkeye Dhenkanal v. Commissioner CGST Bhubaneswar; show cause notice 12.03.2024; cancellation order 17.05.2024; High Court of Orissa at Cuttack; disposed 22.01.2026; Harish Tandon CJ; M.S. Raman J.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, consideration of the petitioner's application for revocation in accordance with law — the likewise direction as in paragraph-2 of the order in M/s. Mohanty Enterprises; relief granted in the interest of revenue.