Kumar Pradipta Sahoo v. the Additional Ct and GST Officer, Dhenkanal Circle
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.8087 of 2026; Kumar Pradipta Sahoo v. The Additional CT and GST Officer, Dhenkanal Circle; order dated 06.04.2026; cancellation of GST registration under Central Goods and Services Tax Act, 2017; show cause notice dated 06.01.2022; revocation of registration; condonation of delay; proviso to Rule 23, Odisha Goods and Services Tax Rules (OGST Rules); follows coordinate Bench order dated 16.11.2022 in W.P.(C) No.30374 of 2022, M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha; advocates Upasana Bal and Sourav Tibrewal.
What did the court decide?
Petitioner gets relief in the interest of revenue on the terms of the direction in M/s. Mohanty Enterprises (supra): condonation of delay in invoking the proviso to Rule 23 OGST Rules, and consideration of the revocation application subject to deposit of taxes, interest, late fee, penalty etc. and compliance with other formalities.