Disposed¶22

M/S. Raghunath Jew Pani Panchayat, Baleswar v. Assistant Commissioner of State Tax, Baleswar

Orissa HC17 Jul 2025WP(C)/19192/2025

Case brief

AI extract

What is this about?

GST registration cancellation; revocation application; proviso to Rule 23 OGST Rules; condonation of delay; Central Goods and Services Tax Act 2017; show cause notice 06.02.2024; cancellation order 09.03.2024; M/s. Mohanty Enterprises W.P.(C) No.30374 of 2022 order dated 16.11.2022; deposit of taxes, interest, late fee, penalty; relief in interest of revenue; Orissa High Court 2025.

What did the court decide?

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. and compliance with other formalities, the petitioner’s application for revocation of its cancelled GST registration be considered in accordance with law. ¶22

M/S. Raghunath Jew Pani Panchayat, Baleswar Vs Assistant… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, whose GST registration was cancelled, is entitled to relief including condonation of delay for invoking the proviso to Rule 23 of the OGST Rules, on the terms of the coordinate Bench order in M/s. Mohanty Enterprises (supra).

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Court's answer

A ‘likewise’ direction was made in this writ petition as in M/s. Mohanty Enterprises (supra): the petitioner’s delay in invoking the proviso to Rule 23 of the OGST Rules stands condoned and, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner’s application for revocation of the cancelled registration shall be considered in accordance with law; relief granted in the interest of revenue.

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Detailed headnote1 paragraphs

Orissa High Court, Cuttack — WP(C) No.19192 of 2025, decided 17.07.2025 (Harish Tandon, Chief Justice; Murahari Sri Raman, Judge). Writ petition challenging show cause notice dated 06.02.2024 and order dated 09.03.2024 cancelling the petitioner’s registration under the Central Goods and Services Tax Act, 2017, disposed of by making a ‘likewise’ direction as in 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): delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, its application for revocation to be considered in accordance with law; relief granted in the interest of revenue.

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.19192 of 2025

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M/s. Raghunath Jew Pani Panchayat

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… Petitioner

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Ms. Z.M. Wallace, Advocate

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-Versus-

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Assistant Commissioner of State Tax … Opposite Parties and another

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

17.07.2025

The matter is taken up through Hybrid mode.

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Ms. Z.M. Wallace, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6^th February, 2024 followed by order dated 9^th March, 2024 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.

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Page 1 of 2

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We reproduce below paragraph-2 from said order in M/s.

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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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The writ petition is disposed of.

(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: 17-Jul-2025 20:20:51

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M/S. Raghunath Jew Pani Panchayat, Baleswar v. Assistant Commissioner of State Tax, Baleswar

Case brief

What is this about?

What did the court decide?

M/S. Raghunath Jew Pani Panchayat, Baleswar v. Assistant Commissioner of State Tax, Baleswar

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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