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Rajesh Gouda, Prop- M/S Radha Krishna Traders v. the Superintendent, Cgst and Central Excise, Koraput Range

Orissa HC5 May 2026WP(C)/10523/2026

Case brief

AI extract

What is this about?

GST registration cancellation; revocation of cancelled GST registration; condonation of delay; proviso to Rule 23 OGST Rules; Central Goods and Services Tax Act, 2017; deposit of tax, interest, late fee, penalty; acceptance of return form; reliance on coordinate Bench precedent M/s. Mohanty Enterprises (W.P.(C) no.30374 of 2022, order dated 16.11.2022); Orissa High Court writ jurisdiction; disposed writ petition.

What did the court decide?

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

Rajesh Gouda, Prop- M/S Radha Krishna Traders Vs the… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, whose registration under the Central Goods and Services Tax Act, 2017 was cancelled, is entitled to condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and to have his application for revocation considered, subject to deposit of all dues, so that his return form is accepted by the Department.

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Court's answer

Making a direction identical to paragraph-2 of the coordinate Bench order in M/s. Mohanty Enterprises (supra), the Court condoned the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules and directed that, subject to the petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, his application for revocation will be considered in accordance with law; the petitioner gets this relief in the interest of revenue.

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Detailed headnote1 paragraphs

High Court of Orissa at Cuttack (Harish Tandon, Chief Justice and M.S. Raman, Justice), Order dated 05.05.2026 in W.P.(C) No.10523 of 2026 (Rajesh Gouda v. Superintendent, CGST & Central Excise, Koraput Range and another): The writ petition challenging cancellation of the petitioner's registration under the Central Goods and Services Tax Act, 2017 (by order dated 14.10.2025 following show cause notice dated 14.08.2025) was disposed of by adopting the direction of 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). The delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) was condoned, and it was directed that subject to the petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, his application for revocation will be considered in accordance with law, the relief being granted in the interest of revenue.

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.10523 of 2026

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Rajesh Gouda

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…. Petitioner

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Mr. Abhishek Sahoo, Advocate along with Mr. Swarup Nayak, Advocate

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-versus-

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…. Superintendent, CGST & Central Opposite Parties Excise, Koraput Range and another

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Mr. B. A. Prusty, Senior 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

Order No.

01 .

05.05.2026

1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 14^th August, 2025 followed by order dated 14^th October, 2025 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. B. A. Prusty, Senior 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)

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Judge

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Signature Not Verified