Sambhunath Rana v. the Principal Commissioner, Cgst and Central Excise, Bhubaneswar Commissionerate
Case brief
What is this about?
Sambhunath Rana v. Principal Commissioner CGST & Central Excise, Bhubaneswar — W.P.(C) No.8521 of 2026, High Court of Orissa, 08.04.2026, Harish Tandon CJ with M.S. Raman J. Cancellation of GST registration (SCN 12.02.2025; order 31.03.2025) under Central Goods and Services Tax Act, 2017; relief modelled on coordinate Bench order dated 16.11.2022 in W.P.(C) no.30374 of 2022, M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha: condonation of delay under proviso to Rule 23 OGST Rules; revocation application to be considered on deposit of taxes, interest, late fee, penalty; disposed in the interest of revenue. Counsel: Sriman Arpit Mohanty (petitioner); Avinash Kedia, Junior Standing Counsel (Department).
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 OGST Rules; petitioner to deposit all taxes, interest, late fee, penalty etc. due and comply with other formalities, whereafter his application for revocation of the cancelled GST registration will be considered in accordance with law.