Disposed

Keshab Chandra Jena v. Assistant Commissioner of State Tax, Ct and Gst, Koraput

Orissa HC12 May 2026WP(C)/11443/2026

Case brief

AI extract

What is this about?

Writ petition challenging cancellation of the petitioner's GST registration under the Central Goods and Services Tax Act, 2017. Following a coordinate Bench order in M/s. Mohanty Enterprises, the Court condoned the delay and directed that revocation be considered on payment of dues.

What did the court decide?

Delay in invoking proviso to Rule 23 OGST Rules condoned; revocation application to be considered on deposit of taxes, interest, late fee, penalty and compliance with other formalities.

Keshab Chandra Jena Vs Assistant Commissioner of State… — GST and Indirect Tax | Orissa HC (2026)

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.11443 of 2026

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Keshab Chandra Jena …. Petitioner

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Ms.Itishree Tripathy along with Mr.J.K.Palei Advocates

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-versus-

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Assistant Commissioner of State Tax, CT & GST, Koraput Circle, …. Opposite Party Koraput

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Mr.Sunil Mishra, Standing Counsel

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CORAM:

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THE HON’BLE THE CHIEF JUSTICE AND

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THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01.

12.05.2026

1. Ms.Itishree Tripathy, learned Advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 23^rd May, 2025 followed by order dated 23^rd June, 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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2. Mr.Mishra, learned Standing Counsel appears on behalf of the opposite party-Department.

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Page 1 of 2

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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) Judge

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Bichi

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Signature Not Verified

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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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Page 2 of 2

Keshab Chandra Jena v. Assistant Commissioner of State Tax, Ct and Gst, Koraput

Case brief

What is this about?

What did the court decide?

Keshab Chandra Jena v. Assistant Commissioner of State Tax, Ct and Gst, Koraput

Case brief

What is this about?

What did the court decide?

What the court decided

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