Sunil Kumar Gantayat Vs Addl. Ct and GST Officer, Bbsr… — GST and Indirect Tax | Orissa HC (2025)

Sunil Kumar Gantayat Vs Addl. Ct and GST Officer, Bbsr… — 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 and direction that, subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the petitioner's application for revocation of the cancelled registration be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose registration under the Odisha GST Act, 2017 was cancelled by order dated 25.01.2019 and who is ready and willing to pay tax, interest, late fee and penalty, is entitled to condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and to a like direction (as in M/s. Mohanty Enterprises) that his application for revocation be considered in accordance with law.

Court's answer

Making the same direction as in M/s. Mohanty Enterprises, the Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, his application for revocation of the cancelled registration be considered in accordance with law; relief was granted in the interest of revenue.

Detailed headnote1 paragraphs

GST – Cancellation of registration under the Odisha Goods and Services Tax Act, 2017 by order dated 25.01.2019 – Revocation – Condonation of delay – Petitioner undertook to pay tax, interest, late fee, penalty and any other sum required so that his return form be accepted by the Department – Following the coordinate Bench order dated 16.11.2022 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 like direction: delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the application for revocation to 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.13678 of 2025

Sunil Kumar Gantayat

…. Petitioner

Mr. Debadutta Kanungo, Advocate -Versus-

Additional CT & GST Officer, Bhubaneswar II Circle, Odisha

…. Opposite Party

Mr. D. Das, Additional Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01.

11.07.2025

1. Mr. Debadutta Kanungo, learned advocate appears on behalf of petitioner and submits, under challenge is order dated 25^th January, 2019 cancelling his client’s registration under Odisha 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 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. D. Das, learned Additional Standing Counsel appears on behalf of the opposite parties-Department.

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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 the present 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

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Digitally Signed Signed by: SISIRA KUMAR BEHERA Designation: Junior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 14-Jul-2025 12:18:02