Biswajit Pattnaik v. Superintendent Cgst, Bhubaneswar IX
Goods and Services Tax – Cancellation of registration – Revocation – Condonation of delay
Case brief
What is this about?
Orissa HC, 23.02.2026, WP(C) No.2648 of 2026 — Biswajit Pattnaik v. Superintendent, CGST, Bhubaneswar and another. Registration under the Central Goods and Services Tax Act, 2017 cancelled after SCN dated 13.05.2024 by orders dated 07.09.2024 and 16.09.2025. Court relied on coordinate Bench order dated 16.11.2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises), reproduced its paragraph-2, and made a like direction: delay in invoking proviso to Rule 23 OGST Rules condoned; revocation application to be considered on deposit of all dues and compliance with formalities. Petitioner expressed readiness to pay tax, interest, late fee and penalty. Coram: Hon'ble the Chief Justice (Harish Tandon) and Hon'ble Mr. Justice Murahari Sri Raman. Counsel: Ms. Swetlana Das for petitioner; Mr. Mukesh Agarwal, Junior Standing Counsel for Revenue.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the application for revocation of GST registration is to be considered in accordance with law.