Supriya Nayak v. Assistant Commissioner, Ct and Gst, Koraput
Case brief
What is this about?
Keywords: GST registration cancellation and revocation; State Goods and Services Tax Act, 2017; proviso to Rule 23 Odisha Goods and Services Tax Rules (OGST Rules); condonation of delay; deposit of tax, interest, late fee, penalty; consideration of revocation application in accordance with law; reliance on M/s. Mohanty Enterprises, W.P.(C) no.30374 of 2022, order dated 16 November 2022; Orissa High Court, W.P.(C) No. 3294 of 2026; petitioner Supriya Nayak; respondent Assistant Commissioner of CT & GST, Korapur; show cause notice 8 July 2024; cancellation order 8 August 2024; disposed 05.02.2026; bench Harish Tandon (CJ) and Murahari Sri Raman (J).
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 will be considered in accordance with law.