Sangram Keshari Mohapatra Vs State Tax Officer, Balasore — GST and Indirect Tax | Orissa HC (2026)

Sangram Keshari Mohapatra Vs State Tax Officer, Balasore — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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, the petitioner's application for revocation of the cancelled GST registration to be considered in accordance with law, on the terms of the order dated 16th November, 2022 in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises); relief granted in the interest of revenue.

Issue for consideration

Whether the petitioner's claim to relief, including the prayer for condonation of delay in invoking the proviso to Rule 23 of the OGST Rules following cancellation of her GST registration, is covered by the coordinate Bench order in M/s. Mohanty Enterprises (supra) and whether like relief should be granted.

Court's answer

Making the same direction as in paragraph-2 of the 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 the taxes, interest, late fee, penalty etc. and complying with other formalities, the petitioner's application for revocation will be considered in accordance with law; the petitioner gets the relief in the interest of revenue.

Detailed headnote1 paragraphs

GST Registration – Cancellation – Revocation – Condonation of delay in invoking proviso to Rule 23 of the Odisha GST Rules – Writ petitioner's registration under the Central Goods and Services Tax Act, 2017 cancelled by order dated 29.11.2025 pursuant to show cause notice dated 15.10.2025 – Court, relying on order dated 16.11.2022 of a coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha), makes a like direction: delay condoned and, 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.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.11022 of 2026

Sangram Keshari Mohapatra

…. Petitioner

Ms. Zenish Mary Wallace, Advocate -versus-

…. State Tax Officer, Balasore Circle, Opposite Parties balasore and another

Mr. Sunil Mishra, Standing Counsel for Department

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

19.05.2026

1. The matter is taken up through virtual mode.

2. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 15^th October, 2025 followed by order dated 29^th November, 2025 cancelling her client’s registration under Central Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the department. She 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) . She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.

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3 . Mr. Sunil Mishra, learned Standing Counsel appears on behalf of the opposite parties-Department.

4. 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.

5. 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: 22-May-2026 16:31:23

Signature Not Verified

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