Radha Mohan Patra v. the Additional Ct and GST Officer,Mayurbhanj Circle
GST – Cancellation of registration
Case brief
What is this about?
Odisha GST registration cancellation; SCN dated 11.04.2019 and cancellation order dated 23.04.2019 by Additional CT & GST Officer, Mayurbhanj Circle; condonation of delay; proviso to Rule 23 OGST Rules; revocation of registration conditioned on deposit of taxes, interest, late fee, penalty; relief pattern borrowed from coordinate Bench order dated 16.11.2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises); writ petition disposed, relief in interest of revenue; Coram: Chief Justice Harish Tandon and M.S. Raman, J.; decided 17.03.2026.
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. due and complying with other formalities, her application for revocation of registration to be considered in accordance with law — relief granted in the interest of revenue.