M/S J.P.S.Enterprises, Khurda v. the Commissioner Ct and GST Bhubaneswar, Odisha
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.6764 of 2026; M/s. J.P.S. Enterprises, Khordha v. The Commissioner, CGST, Odisha, Bhubaneswar and others; bench: Harish Tandon, Chief Justice and Murahari Sri Raman, Judge; order dated 12.03.2026; cancellation of GST registration under Central Goods and Services Tax Act, 2017 by order dated 03.02.2020 after show cause notice dated 21.01.2020; condonation of delay; proviso to Rule 23, Odisha GST Rules; revocation application to be considered on deposit of taxes, interest, late fee and penalty; coordinate Bench order in M/s. Mohanty Enterprises, W.P.(C) no.30374 of 2022 (16.11.2022) relied upon; writ petition disposed of.
What did the court decide?
Writ petition disposed of with the same direction as in M/s. Mohanty Enterprises: delay in invoking the proviso to Rule 23 OGST Rules condoned; 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 GST registration is to be considered in accordance with law.