Disposed¶22

Pratap Chandra Samantaray v. Superintendent, Cgst and Central Excise, Kendrapada Circle

Orissa HC15 Oct 2025WP(C)/16612/2025

Case brief

AI extract

What is this about?

GST registration cancellation; condonation of delay; proviso to Rule 23 OGST Rules; revocation application; Central Goods and Services Tax Act, 2017; Orissa High Court; W.P.(C); M/s. Mohanty Enterprises coordinate Bench precedent; deposit of tax, interest, late fee, penalty; writ petition disposed.

What did the court decide?

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; upon deposit of all taxes, interest, late fee, penalty etc., due and compliance with other formalities, the petitioner's application for revocation is to be considered in accordance with law. ¶22

Pratap Chandra Samantaray Vs Superintendent, Cgst and… — GST and Indirect Tax | Orissa HC (2025)

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IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.16612 of 2025

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Pratap Chandra Samantaray

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Petitioner

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Mr.Sangram Keshari Burma, Advocate along with Ms.I.Pradhan, Advocate

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-versus-

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…. Superintendent, CGST & Central Excise, Kendrapada Circle RangeII, Kendrapada and others

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Opposite Parties

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Mr.Avinash Kedia, Jr. Standing Counsel

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CORAM:

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HON’BLE THE CHIEF JUSTICE

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AND

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HON’BLE MR.JUSTICE MURAHARI SRI RAMAN

ORDER

15.10.2025

Order No.

01. 1. Mr.Burma, learned Advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8^th August, 2023 followed by order dated 24^th September, 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 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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Page 1 of 2

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2. Mr.Kedia, learned Junior 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).

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"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."

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Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.

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4. The writ petition is disposed of.

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(Harish Tandon) Chief Justice

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(M.S. Raman) Judge

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Bichi

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Signature Not Verified