Ranjan Kumar Das Vs the Principal Commissioner Cgst and… — GST and Indirect Tax | Orissa HC (2025)

Ranjan Kumar Das Vs the Principal Commissioner Cgst and… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; revocation application to be considered in accordance with law subject to deposit of all taxes, interest, late fee, penalty etc., due and compliance with other formalities (direction likewise to the coordinate Bench order); relief granted in the interest of revenue.

Issue for consideration

Whether the petitioner's claim to relief — including condonation of delay — arising from the challenge to cancellation of his GST registration is covered by the coordinate Bench order in M/s. Mohanty Enterprises (W.P.(C) No.30374 of 2022).

Court's answer

Making a direction likewise to the coordinate Bench order in M/s. Mohanty Enterprises, the Court condones the delay in invoking the proviso to Rule 23 of the OGST Rules and directs that, subject to the petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the petitioner's application for revocation will be considered in accordance with law.

Ratio / Principle

The petitioner is granted the relief in the interest of revenue.

Detailed headnote1 paragraphs

W.P.(C) No.10339 of 2025 (Ranjan Kumar Das v. The Principal Commissioner, CGST & Central Excise, Bhubaneswar and another), High Court of Orissa at Cuttack, order dated 14.05.2025, coram Hon'ble the Chief Justice (Harish Tandon) and Hon'ble Mr. Justice M.S. Raman — Challenge to cancellation of the petitioner's registration under the Central Goods and Services Tax Act, 2017 (show cause notice dated 8th August, 2023; cancellation order dated 17th October, 2023). Relying on the coordinate Bench order dated 16th November, 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), the Court made a likewise direction: the delay in invoking the proviso to Rule 23 of the OGST Rules stands condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, his application for revocation will be considered in accordance with law; relief granted in the interest of revenue. Writ petition disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.10339 of 2025

Ranjan Kumar Das

Petitioner

Represented by Adv.– Mr. S.A. Mohanty, Advocate

-Versus-

The Principal Commissioner, CGST …. Opposite Parties & Central Excise, Bhubaneswar and another

Represented by Adv.– Mr. M. Agarwal, Junior Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01.

14.05.2025

1. Mr. Mohanty, learned advocate appears on behalf of

petitioner and submits, under challenge is show cause notice dated 8^th August, 2023 followed by order dated 17^th October, 2023 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16^th November, 2022 of coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty

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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. Agarwal, learned Junior Standing Counsel appears on behalf of the opposite parties-department.

3. We reproduce below paragraph-2 from said order in M/s.

Mohanty Enterprises (supra).

" 2. 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 complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law."

Likewise direction is made in this writ petition. Petitioner gets the

relief in the interest of revenue.

4. The writ petition is disposed of.

(Harish Tandon)

Chief Justice

(M.S. Raman)

Judge

S.K. Behera

Signature Not Verified

Digitally Signed Signed by: SISIRA KUMAR BEHERA Designation: Junior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 15-May-2025 11:00:29

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