GST registration cancelled by show cause notice and order; petitioner sought relief including condonation of delay, relying on an earlier coordinate Bench order. The Court reproduced that order's direction and issued a like direction, conditioned on deposit of taxes, interest, late fee and penalty.
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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.18351 of 2025
Rahul Kumar Satapathy
… Petitioner
Mr.Deba Prasad Mishra, Advocate -Versus-
The Commissioner of Central Goods … Opposite Parties and Services Tax, Bhubaneswar and another
Mr. Avinash Kedia, Jr. Standing Counsel
for GST, Central Excise and Customs CORAM:
THE HON’BLE THE CHIEF JUSTICE AND
THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
01.
ORDER 17.07.2025
The matter is taken up through Hybrid mode.
Page 1 of 2
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.
(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 20:20:51
Page 2 of 2
1 issue framed by the court
Whether a writ petitioner whose GST registration was cancelled should be granted the same relief as in Mohanty Enterprises, condoning delay for invoking the proviso to Rule 23 OGST Rules subject to de
Colour shows how this judgement treated each authority
M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and othersFollowed¶4
W.P.(C) No.30374 of 2022
1 provisions across 1 enactments
Rahul Kumar Satapathy
The Commissioner of Central Goods and Services Tax, Bhubaneswar
Harish Tandon
M.S. Raman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
