M/S Maa Tarini Supplies,Angul Vs the Principal… — GST and Indirect Tax | Orissa HC (2026)

M/S Maa Tarini Supplies,Angul Vs the Principal… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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

Issue for consideration

Whether the petitioner, whose registration under the Central Goods and Services Tax Act, 2017 was cancelled on 13 October 2022, is entitled to condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and to have its application for revocation considered, subject to deposit of tax, interest, late fee and penalty.

Court's answer

The Court made the same direction as in M/s. Mohanty Enterprises: the delay in invoking the proviso to Rule 23 of the OGST Rules stands condoned and, subject to the petitioner 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; the petitioner gets this relief in the interest of revenue.

Detailed headnote1 paragraphs

Division Bench of the High Court of Orissa at Cuttack (Harish Tandon, CJ and M.S. Raman, J.) disposed of W.P.(C) No.10794 of 2026 (M/s.Maa Tarini Supplies, Angul v. The Principal Commissioner, CGST, Bhubaneswar and others) on 12.05.2026. The petitioner challenged a show cause notice dated 22.05.2022 and the subsequent order dated 13.10.2022 cancelling its registration under the Central Goods and Services Tax Act, 2017, offering to pay tax, interest, late fee and penalty. Relying on 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), whose paragraph-2 the Court reproduced, the Court made a like direction: the delay in invoking the proviso to Rule 23 of the Odisha GST Rules is condoned and, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation will be considered in accordance with law. Relief was granted in the interest of revenue; the writ petition stood disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.10794 of 2026

M/s.Maa Tarini Supplies, Angul …. Petitioner

Mr.Adhiraj Mohanty, Advocate

-versus-

The Principal Commissioner of Central Goods and Service Tax, …. Opposite Parties Bhubaneswar and others

Mr.Avinash Kedia, Junior Standing Counsel Mr.Shesadev Das, Addl. Standing Counsel

CORAM:

THE HON’BLE THE CHIEF JUSTICE AND

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

12.05.2026

1. Mr.Mohanty, learned Advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 22^nd May, 2022 followed by order dated 13^th October, 2022 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.

2. Mr.Kedia, learned Junior Standing Counsel and Mr.S.Das, learned Addl. Standing Counsel appear 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

Bichi

Signature Not Verified

Digitally Signed Signed by: BICHITRANANDA SAHOO Designation: Secretary Reason: Authentication Location: Orissa High Court, Cuttack Date: 13-May-2026 17:59:14

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