M/S Gayanaranjan Das, Jajpur Vs Joint Commissioner of… — GST and Indirect Tax | Orissa HC (2025)

M/S Gayanaranjan Das, Jajpur Vs Joint Commissioner of… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

Relief on the pattern of the order in M/s. Mohanty Enterprises: condonation of delay in invoking the proviso to Rule 23 OGST Rules; 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 to be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 12th July, 2024 following show cause notice dated 8th August, 2023, is entitled to relief including condonation of delay for revocation, subject to deposit of dues, on the pattern of the coordinate Bench order in M/s. Mohanty Enterprises.

Court's answer

A 'likewise' direction is made as in the coordinate Bench order in M/s. Mohanty Enterprises: the petitioner gets the relief in the interest of revenue, i.e., the delay in invoking the proviso to Rule 23 of the OGST Rules stands condoned and, subject to depositing all 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.

Detailed headnote1 paragraphs

GST — cancellation of registration — petitioner (dealer, Jajpur) challenged show cause notice dated 08.08.2023 and cancellation order dated 12.07.2024 under the Odisha Goods and Services Tax Act, 2017; counsel submitted client is ready to pay tax, interest, late fee, penalty and any other sum, and claimed coverage by coordinate Bench order dated 16.11.2022 in W.P.(C) No. 30374 of 2022 (M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha). Court reproduced paragraph-2 of that order and made a 'likewise' direction: delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, application for revocation to be considered in accordance with law; relief granted in the interest of revenue — writ petition disposed of (Harish Tandon, Chief Justice & M.S. Raman, J.; 09.12.2025).

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 34477 of 2025

M/s. Gayanaranjans Das, Jajpur

…. Petitioner

Mr. Ramesh Chandra Jena, Advocate

-versus-

…. Joint Commissioner of State Tax Opposite Parties (Appeal), CT & GST Territorial Range, Jajpur Road and another

Mr. Sunil Mishra, Standing Counsel along with Mr. S. Tibrewal, Addl. Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

09.12.2025

1. Mr. Ramesh Chandra Jena, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 8^th August, 2023 followed by order dated 12^th July, 2024 cancelling his client’s registration under Odisha 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.

2 . Mr. Sunil Mishra, learned 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).

" 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.

4. The writ petition is disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman)

Judge

Sisira

Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 10-Dec-2025 15:53:26

Signature Not Verified

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