Lily Sahoo Vs Deputy Commissioner of State Tax, Ogst… — GST and Indirect Tax | Orissa HC (2025)

Lily Sahoo Vs Deputy Commissioner of State Tax, Ogst… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

Delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, the petitioner's application for revocation of registration to be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose registration under the Central Goods and Services Tax Act, 2017 was cancelled by order dated 28th December, 2023, is entitled to the same relief as in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises), namely condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of the application for revocation subject to deposit of taxes, interest, late fee and penalty.

Court's answer

Adopting paragraph-2 of the order in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises), the Court made a like direction in this writ petition: the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, the petitioner's application for revocation will be considered in accordance with law; the relief is granted in the interest of revenue.

Detailed headnote1 paragraphs

High Court of Orissa at Cuttack, WP(C) No.14681 of 2025 (coram: the Chief Justice, Harish Tandon, and M.S. Raman, J.), order dated 16.07.2025 — The petitioner's registration under the Central Goods and Services Tax Act, 2017 had been cancelled by order dated 28th December, 2023 following a show cause notice dated 14th November, 2023; counsel submitted the petitioner was ready and willing to pay tax, interest, late fee and penalty, and relied 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). Reproducing paragraph-2 of that order, the Court made a like direction: the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the 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 WP(C) No.14681 of 2025

Lily Sahoo … Petitioner

Mr.Sangram Kehari Burma, Advocate along with Miss I. Pradhan, Advocate

-Versus-

Deputy Commissioner of State Tax, … Opposite Parties OGST Act, 2017 Kendrapada Circle, Kendrapara, Odisha and others

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

THE HON’BLE THE CHIEF JUSTICE AND

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01.

16.07.2025

The matter is taken up through Hybrid mode.

Mr. Burma, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 14^th November, 2023 followed by order dated 28^th December, 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 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.

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Mr. Sunil Mishra, learned Standing Counsel appears on behalf of the opposite parties-Department.

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.

The writ petition is disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman)

Judge

Aswini

Signature Not Verified

Digitally Signed Signed by: ASWINI KUMAR SETHY Designation: Personal Assistant (Secretary-in-Charge) Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 17-Jul-2025 14:25:37

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