M/S Makar, Bhubaneswar Vs Commissioner of Sales Tax, Ct… — GST and Indirect Tax | Orissa HC (2026)

M/S Makar, Bhubaneswar Vs Commissioner of Sales Tax, Ct… — 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; petitioner to deposit all taxes, interest, late fee, penalty etc. due and comply with other formalities, following which its application for revocation will be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose GST registration was cancelled pursuant to show cause notice dated 23.06.2025 and order dated 04.07.2025 under the Central Goods and Services Tax Act, 2017, is entitled to the same relief as granted in M/s. Mohanty Enterprises — condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of the revocation application subject to deposit of all dues.

Court's answer

Delay in invoking the proviso to Rule 23 of the OGST Rules stands 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 will be considered in accordance with law, in terms of the coordinate Bench order in M/s. Mohanty Enterprises, the relief being granted in the interest of revenue.

Detailed headnote1 paragraphs

Indirect tax — GST — cancellation of registration under the Central Goods and Services Tax Act, 2017 pursuant to show cause notice dated 23rd June, 2025 and order dated 4th July, 2025 — writ petition disposed of in terms of paragraph-2 of the coordinate Bench order dated 16th November, 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 — subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the application for revocation to be considered in accordance with law — relief granted in the interest of revenue (Harish Tandon, CJ and Murahari Sri Raman, J.).

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.10950 of 2026

M/s. Makar, Bhubaneswar

…. Petitioner

Mr. Kshirod Kumar Sahoo, Advocate

-versus-

…. Commissioner of Sales Tax (CT & Opposite Parties GST), Cuttack and another

Mr. Sheshadeba Das, Additional Standing Counsel for Department

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

15.05.2026

1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 23^rd June, 2025 followed by order dated 4^th July, 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.

2 . Mr. Sheshadeba Das, learned Additional 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

Signature Not Verified

Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 18-May-2026 18:30:15

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