M/S Ramachandra Tandi, Sambalpur v. the Commissioner(Appeals) Cgst Central Excise and Custom, Bbsr
GST registration cancellation – revocation
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.36990 of 2025; M/s Ramachandra Tandi v. The Commissioner (Appeals), CGST, Central Excise & Custom and another; decided 12.03.2026; GST registration cancellation and revocation; condonation of delay; proviso to Rule 23, Odisha Goods and Services Tax Rules (OGST Rules); Central Goods and Services Tax Act, 2017; relies on coordinate Bench order dated 16.11.2022 in M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022; writ petition disposed of with like direction; petitioner to deposit taxes, interest, late fee, penalty; Bench: Chief Justice Harish Tandon and Justice Murahari Sri Raman.
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. and complying with other formalities, the petitioner's application for revocation of the cancelled GST registration to be considered in accordance with law.