Disposed¶3

M/S Relentless Brands LLP v. Joint Commissioner, Bhubaneswar

Orissa HC5 May 2026WP(C)/12871/2026

Case brief

AI extract

What is this about?

GST registration cancellation; revocation application delayed beyond prescribed period under Rule 23 OGST Rules; petitioner M/s. Relentless Brands LLP willing to pay tax, interest, late fee and penalty; relief granted on the model of W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises); condonation of delay granted subject to payment of all dues; writ petition disposed of.

What did the court decide?

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; application for revocation to be considered in accordance with law subject to deposition of all dues; writ petition disposed of ¶3

M/S Relentless Brands LLP Vs Joint Commissioner… — GST and Indirect Tax | Orissa HC (2026)

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.12871 of 2026

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M/s. Relentless Brands LLP

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… Petitioner

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Mr. Subasis Panda, Advocate

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-Versus-

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Joint Commissioner and others

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… Opposite Parties

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Mr. Mukesh Agarwal, Junior 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.

05.05.2026

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 14^th August, 2025 followed by order dated 9^th October, 2025 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. 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

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Page 1 of 2

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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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3. The writ petition is disposed of.

(Harish Tandon)

(M.S. Raman)

Laxmikant

Signature Not Verified

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Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 08-May-2026 13:02:38

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M/S Relentless Brands LLP v. Joint Commissioner, Bhubaneswar

Case brief

What is this about?

What did the court decide?

M/S Relentless Brands LLP v. Joint Commissioner, Bhubaneswar

Case brief

What is this about?

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What the court decided

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