Tusharkant Samantaray v. the State Tax Officer, Bhubaneswar I Circle
Case brief
What is this about?
Keywords: GST registration cancellation and revocation; proviso to Rule 23 OGST Rules; condonation of delay; Odisha Goods and Services Tax Act 2017; payment of tax, interest, late fee, penalty; acceptance of return form; coordinate Bench precedent. Precedent: M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022, order dt. 16.11.2022) — followed via 'likewise direction'. Parties: Tusharkant Samantaray (petitioner; Ms. Upasana Bal) v. The State Tax Officer, Bhubaneswar-I Circle, Bhubaneswar (Mr. Sheshadeb Das, Additional Standing Counsel). Court: High Court of Orissa at Cuttack; bench: Chief Justice Harish Tandon with Mr. Justice M.S. Raman; decision dt. 10.03.2026; outcome: writ disposed with condonation of delay and conditional consideration of revocation application subject to deposit of dues.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23, OGST Rules, and direction that, subject to petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, the application for revocation will be considered in accordance with law; petitioner gets the relief in the interest of revenue.