Disposed

Sanjay Kumar Raj v. the Commissioner of Commercial Taxes and Goods and Services Tax , Odisha Commissioner Ct and GST

Orissa HC1 Jul 2025WP(C)/12604/2025

Case brief

AI extract

What is this about?

GST registration revocation delay condonation plea. Court condoned delay in invoking proviso to Rule 23 OGST Rules, directing that on deposit of taxes, interest, late fee and penalty, petitioner's revocation application be considered in accordance with law.

What did the court decide?

Delay condoned; revocation application to be considered subject to payment of dues; portal to be opened for filing return.

Sanjay Kumar Raj Vs the Commissioner of Commercial Taxes… — GST and Indirect Tax | Orissa HC (2025)

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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WP(C) No.12604 of 2025

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Sanjay Kumar Raj … Petitioner

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Ms. Soumi Das, Advocate

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-Versus-

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The Commissioner of Commercial … Opposite Parties Taxes & Goods & Service Tax, Odisha, Commissioner of CT & GST, and another

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Mr. Sunil Mishra, Standing Counsel for CT & GST Organisation

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CORAM:

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THE HON’BLE THE CHIEF JUSTICE AND

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THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01.

01.07.2025

The matter is taken up through Hybrid mode.

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Mr. Sunil Mishra, learned Standing Counsel for CT & GST Organization appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc., due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

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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,

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interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.

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The certified copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper officer will open the portal to enable the Petitioner to file the GST return.

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The writ petition is disposed of in the above terms.

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An urgent certified copy of this order be issued as per rules.

(Harish Tandon)

Chief Justice

(M.S. Raman)

Judge

Aswini

Signature Not Verified

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Digitally Signed Signed by: ASWINI KUMAR SETHY Designation: Personal Assistant (Secretary-in-Charge) Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 02-Jul-2025 10:45:15

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Sanjay Kumar Raj v. the Commissioner of Commercial Taxes and Goods and Services Tax , Odisha Commissioner Ct and GST

Case brief

What is this about?

What did the court decide?

Sanjay Kumar Raj v. the Commissioner of Commercial Taxes and Goods and Services Tax , Odisha Commissioner Ct and GST

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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