M/S Makardhwaj Biswal v. the Principal Commissioner of Central Goods and Servises Tax, Bhubaneswar
Case brief
What is this about?
Orissa High Court, WP(C) No.6133 of 2026, M/s. Makardhwaj Biswal v. Principal Commissioner of Central GST, Bhubaneswar and others; order dated 10.03.2026 by Chief Justice Harish Tandon and Justice M.S. Raman (M.S. Raman); challenge to cancellation of GST registration under CGST Act 2017 pursuant to show cause notice dated 23.05.2025 and order dated 18.07.2025; petitioner willing to pay tax, interest, late fee, penalty; relief granted in terms of coordinate Bench order dated 16.11.2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises): condonation of delay under proviso to Rule 23 OGST Rules and consideration of revocation application subject to deposit of all dues; writ petition disposed of.
What did the court decide?
Delay in invoking the proviso to Rule 23 of the Odisha GST Rules condoned; 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 registration is to be considered in accordance with law.