Bs Fashion Wear, Khordha v. State Tax Officer, Bhubaneswar I, Circle, Khorda
Case brief
What is this about?
BS Fashion Wear v. State Tax Officer, Bhubaneswar-I Circle, WP(C) No.9709 of 2026, High Court of Orissa at Cuttack, order dated 13.05.2026 (Harish Tandon, CJ and M.S. Raman, J.). Cancellation of GST registration; Central Goods and Services Tax Act, 2017; proviso to Rule 23 Odisha Goods and Services Tax Rules (OGST Rules); condonation of delay; revocation of cancelled registration; deposit of tax, interest, late fee, penalty; coordinate Bench precedent in M/s. Mohanty Enterprises (W.P.(C) No.30374 of 2022, order dated 16.11.2022) followed; writ petition disposed of.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 OGST Rules on the terms of the coordinate Bench order in M/s. Mohanty Enterprises; subject to deposit of taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation is to be considered in accordance with law.