M/S Monik Hospitality Servises, Cuttack v. the Principal Comnr of Central Goods and Service Tax, Bhubaneswar
GST registration cancellation – revocation
Case brief
What is this about?
Orissa High Court, W.P.(C) No. 3769 of 2026, order dated 05.02.2026, Coram: Harish Tandon, Chief Justice and M.S. Raman, Judge. Petitioner M/s. Monik Hospitality Services, Cuttack (counsel: A. Mohanty) versus Principal Commissioner, Central Goods and Service Tax, Bhubaneswar and others (B.A. Prusty, Senior Standing Counsel). Registration cancelled under State Goods and Services Tax Act, 2017; writ disposed of following M/s. Mohanty Enterprises, W.P.(C) No. 30374 of 2022 (order dated 16.11.2022): delay in invoking proviso to Rule 23 OGST Rules condoned; revocation application to be considered on deposit of taxes, interest, late fee, penalty and compliance with formalities.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the petitioner's application for revocation of the cancelled registration to be considered in accordance with law.