Rataikanta Samantaray v. Addl. Ct and GST Officer, Bhubaneswar I Circle,Bhubaneswar
Indirect taxation – GST registration cancellation (Odisha GST Act, 2017)
Case brief
What is this about?
WP(C) No.11589 of 2026, Orissa High Court, Cuttack, order dated 12.05.2026 (Harish Tandon, CJ; M.S. Raman, J). Petitioner Rataikanta Samantaray challenged cancellation of GST registration pursuant to show cause notice dated 10.08.2022 and order dated 16.09.2022 under the Odisha Goods and Services Tax Act, 2017. Court relied on coordinate Bench order dated 16.11.2022 in W.P.(C) No.30374 of 2022, M/s. Mohanty Enterprises v. Commissioner, CT & GST, reproduced its paragraph-2, and made a like direction: condonation of delay in invoking proviso to Rule 23 OGST Rules; revocation application to be considered in accordance with law subject to deposit of taxes, interest, late fee, penalty etc.; writ petition disposed of in the interest of revenue. Advocates: Ms. Z.M. Wallace for petitioner; Mr. S. Das, Additional Standing Counsel, for State Revenue.
What did the court decide?
Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; direction that, 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 (mirroring the coordinate Bench order in M/s. Mohanty Enterprises); relief granted in the interest of revenue.