M/S. Rama Chandra Sethi, Bhubaneswar Vs State Tax… — GST and Indirect Tax | Orissa HC (2026)

M/S. Rama Chandra Sethi, Bhubaneswar Vs State Tax… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

Condonation of delay in invoking the proviso to Rule 23 OGST Rules, and direction that subject to depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, the petitioner’s application for revocation will be considered in accordance with law; relief given in the interest of revenue.

Issue for consideration

Whether the petitioner, whose GST registration was cancelled by order dated 25th June, 2025, is entitled to relief on the terms of the coordinate Bench order in M/s. Mohanty Enterprises, i.e. condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of the application for revocation subject to deposit of all dues.

Court's answer

This Court granted the petitioner the same relief as in M/s. Mohanty Enterprises: the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned, and subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, the petitioner’s application for revocation of registration will be considered in accordance with law.

Detailed headnote1 paragraphs

GST registration cancellation — revocation — condonation of delay — Orissa High Court (Chief Justice Harish Tandon and M.S. Raman, J.) disposed of W.P.(C) No.12193 of 2026 (Rama Chandra Sethi v. State Tax Officer, Bhubaneswar IV Circle and another), challenging cancellation of registration under the Central Goods and Services Tax Act, 2017 by order dated 25.06.2025 pursuant to show cause notice dated 24.05.2025. Following its coordinate Bench order dated 16.11.2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), the Court made a like direction: the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, the application for revocation will be considered in accordance with law. Relief granted in the interest of revenue; writ petition disposed of (order dated 19.05.2026).

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.12193 of 2026

Rama Chandra Sethi

…. Petitioner

Ms. Zenish Mary Wallace, Advocate

-versus-

…. State Tax Officer, Bhubaneswar IV Opposite Parties Circle, Bhubaneswar 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 24^th May, 2025 followed by order dated 25^th 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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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 16:31:24

Signature Not Verified

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