M/S. A.R. Enterpriser, Chandradeipur, Cuttack v. Superintendent, Cuttack II Circle, Cuttack Division I
Case brief
What is this about?
M/s. A.R. Enterpriser v. Superintendent, Cuttack II Circle, Cuttack Division I, W.P.(C) No.2836 of 2026, High Court of Orissa at Cuttack, order dated 12.02.2026, Coram: Harish Tandon, CJ and M.S. Raman, J – cancellation of GST registration under the State Goods and Services Tax Act, 2017 following show cause notice dated 14.11.2023 and order dated 14.05.2024; condonation of delay in invoking proviso to Rule 23 of OGST Rules; revocation application to be considered subject to deposit of taxes, interest, late fee and penalty; disposed of in terms of M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022 (order dated 16.11.2022); relief granted in the interest of revenue; petitioner expressed readiness to pay tax, interest, late fee and penalty.
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 petitioner’s application for revocation to be considered in accordance with law.