M/S Kailas Panigrahi, Ganjam v. the Principal Comnr of Central Goods and Service Tax, Bhubaneswar
Case brief
What is this about?
High Court of Orissa at Cuttack, W.P.(C) No. 3773 of 2026, M/s. Kailas Panigrahi (Ganjam) v. Principal Commissioner, Central GST, Bhubaneswar; GST registration cancellation under SGST Act, 2017; condonation of delay; proviso to Rule 23 OGST Rules; revocation application; coordinate Bench precedent M/s. Mohanty Enterprises (W.P.(C) No. 30374 of 2022) followed; deposit of tax, interest, late fee, penalty as condition; Bench of Harish Tandon, Chief Justice and M.S. Raman, J.; order dated 05.02.2026; petition disposed of with like direction.
What did the court decide?
Petitioner gets the relief in the interest of revenue: like direction as in M/s. Mohanty Enterprises — delay condoned subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities; revocation application to be considered in accordance with law.