2025 (1) TMI 292

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..... liance placed in the case of M/s. Mohanty Enterprises [ 2022 (11) TMI 1521 - ORISSA HIGH COURT] where it was held that ' In that view of the matter, the delay in Petitioner s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and com .....

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..... n form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT GST, Odisha, Cuttack and others). He submits, his client s claim to relief including prayer for condonation of delay is covered by said order. 2. Mr. Das, learned advocate, Additional Standing Counsel a .....

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