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M/S. Rp Media and Communication Ltd. Liability Partnership, Bbsr v. Chief Commissioner of Ct and GST Odisha, Cuttack

Orissa HC12 Dec 2025WP(C)/23978/2025

Case brief

AI extract

What is this about?

Odisha High Court writ petition; GST registration cancellation under CGST Act 2017; revocation application; condonation of delay; proviso to Rule 23 OGST Rules; deposit of taxes, interest, late fee, penalty; return acceptance; coordinate Bench reliance on M/s. Mohanty Enterprises W.P.(C) 30374 of 2022; disposed 12.12.2025; Harish Tandon CJ; M.S. Raman J.

What did the court decide?

Delay in invoking the proviso to Rule 23, OGST Rules condoned; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the petitioner's application for revocation of GST registration is to be considered in accordance with law. ¶22

M/S. Rp Media and Communication Ltd. Liability… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner is entitled to relief, including condonation of delay in invoking the proviso to Rule 23, OGST Rules, so that its application for revocation of the registration cancelled under the Central Goods and Services Tax Act, 2017 is considered in accordance with law upon payment of tax, interest, late fee and penalty.

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Court's answer

On the lines of the coordinate Bench order in M/s. Mohanty Enterprises (supra), 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. due and complying with other formalities, its application for revocation is to be considered in accordance with law; the relief is granted in the interest of revenue.

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Detailed headnote1 paragraphs

High Court of Orissa at Cuttack, W.P.(C) No. 23978 of 2025, M/s. RP Media and Communication v. Chief Commissioner of CT & GST, Cuttack and others (decided 12.12.2025 by Harish Tandon, CJ and M.S. Raman, J): The petitioner LLP's registration under the Central Goods and Services Tax Act, 2017 had been cancelled by order dated 17.02.2023 pursuant to a show cause notice dated 16.01.2023. 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), whose paragraph-2 was reproduced, the Court condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, its application for revocation be considered in accordance with law. Relief was granted in the interest of revenue and the writ petition was disposed of.

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No. 23978 of 2025

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M/s. RP Media and Communication …. Petitioner Limited Liability Partnership, Bhubaneswar

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Ms. Kajal Sahoo, Advocate on behalf of Mr. S.K. Burma, Advocate

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-versus-

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…. Chief Commissioner of CT & GST, Opposite Parties Cuttack and others

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Mr. Sourav Tibrewal, Addl. Standing Counsel

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CORAM:

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HON’BLE THE CHIEF JUSTICE AND

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HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

12.12.2025

1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 16^th January, 2023 followed by order dated 17^th February, 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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2 . Mr. Tibrewal, learned Additional Standing Counsel appears

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on behalf of the opposite parties-Department.

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Page 1 of 2

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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)

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Judge

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Sisira