Disposed¶19

Bira Kishore Janka v. the Commissioner, Ct and Gst, Cuttack

Orissa HC12 May 2026WP(C)/13575/2026

Case brief

AI extract

What is this about?

GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 Odisha Goods and Services Tax Rules (OGST Rules); Odisha GST Act 2017; reliance on coordinate Bench precedent M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022, order dated 16.11.2022; petitioner Bira Kishore Janka; advocate Subash Chandra Sahoo; Standing Counsel Sunil Mishra; Orissa High Court, Cuttack; WP(C) No.13575 of 2026; disposed 12.05.2026.

What did the court decide?

Condonation of delay in invoking the revocation remedy; petitioner's application for revocation of the cancelled GST registration to be considered in accordance with law subject to deposit of taxes, interest, late fee, penalty etc. and compliance with formalities, as per the direction in M/s. Mohanty Enterprises. ¶19

Bira Kishore Janka Vs the Commissioner, Ct and Gst… — GST and Indirect Tax | Orissa HC (2026)

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.13575 of 2026

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Bira Kishore Janka

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… Petitioner

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Mr.Subash Chandra Sahoo, Advocate

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-Versus-

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The Commissioner, CT & GST and … Opposite Parties another

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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.

12.05.2026

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 19^th December, 2018 followed by order dated 2^nd January, 2019 cancelling his client’s registration under Odisha 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 his client to be accepted by the Department. He 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). 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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Page 1 of 2

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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.

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(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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Bira Kishore Janka v. the Commissioner, Ct and Gst, Cuttack

Case brief

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Bira Kishore Janka v. the Commissioner, Ct and Gst, Cuttack

Case brief

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