Manish Kumar Mallick v. Commissioner of Ct and Gst,Cuttack
Goods and Services Tax – Cancellation of registration – Condonation of delay
Case brief
What is this about?
Search terms: Odisha GST registration cancellation; OGST Rules proviso to Rule 23; condonation of delay; revocation application; deposit of tax, interest, late fee, penalty; M/s. Mohanty Enterprises W.P.(C) No.30374 of 2022 order dated 16.11.2022; WP(C) No.2702 of 2026; High Court of Orissa at Cuttack; writ petition disposed with likewise direction; petitioner Manish Kumar Mallick; bench Harish Tandon C.J. and M.S. Raman J.; decision date 24.02.2026.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; direction that, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation will be considered in accordance with law (same direction as in M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022). ¶16