Biswajit Behera v. the Principal Commissioner, Cgst and Central Excise, Bhubaneswar

Orissa HC12 May 2026WP(C)/11667/2026

Case brief

AI extract

What is this about?

Orissa High Court, Cuttack; WP(C) No.11667 of 2026, order dt. 12.05.2026; Harish Tandon, CJ and M.S. Raman, J.; Biswajit Behera v. Principal Commissioner, CGST & Central Excise, Bhubaneswar; GST registration cancellation and revocation; proviso to Rule 23 OGST Rules; condonation of delay; deposit of tax, interest, late fee, penalty; M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022 applied; writ petition disposed.

What did the court decide?

Delay in invoking the proviso to Rule 23, OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the petitioner's application for revocation to be considered in accordance with law. ¶¶19

Biswajit Behera Vs the Principal Commissioner, Cgst and… — GST and Indirect Tax | Orissa HC (2026)

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.11667 of 2026

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Biswajit Behera … Petitioner

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Mr. Sriman Arpit Mohanty, Advocate

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-Versus-

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… The Principal Commissioner, CGST & Opposite Party Central Excise, Bhubaneswar Commissionerate, Bhubaneswar and another

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Mr. Avinash Kedia, Junior Standing Counsel for CGST, CX & Customs

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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

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ORDER

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Order No. 12.05.2026

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01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6^th November, 2024 followed by order dated 17^th December, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits that the petitioner 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. He relies on order dated 16^th November, 2022 of coordinate Bench in

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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.

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2. Mr. Avinash Kedia, learned Junior Standing Counsel appears on behalf of the opposite parties-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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The writ petition is disposed of.

(Harish Tandon)

Chief Justice

(M.S. Raman)

Judge

Aswini

Signature Not Verified

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Digitally Signed Signed by: ASWINI KUMAR SETHY Designation: PERSONAL ASSISTANT (SECY I/C) Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 13-May-2026 16:06:36

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Biswajit Behera v. the Principal Commissioner, Cgst and Central Excise, Bhubaneswar

Case brief

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Biswajit Behera v. the Principal Commissioner, Cgst and Central Excise, Bhubaneswar

Case brief

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