Disposed¶19

M/S.Kusumi Scs Ltd.,Dhenkanal v. the Principal Commissioner, Cgst and Central Excise, Bhubaneswar

Orissa HC12 May 2026WP(C)/13795/2026

Case brief

AI extract

What is this about?

GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 Odisha GST Rules; Central Goods and Services Tax Act 2017; deposit of tax, interest, late fee, penalty; coordinate Bench order W.P.(C) No.30374 of 2022 M/s. Mohanty Enterprises v. Commissioner CT & GST Odisha; Orissa High Court Cuttack; writ petition disposed.

What did the court decide?

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

M/S.Kusumi Scs Ltd.,Dhenkanal Vs the Principal… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

¶19

Issue for consideration

Whether the petitioner is entitled to relief on the lines 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 its application for revocation of GST registration, subject to deposit of taxes, interest, late fee and penalty.

¶14

Court's answer

Delay in invoking the proviso to Rule 23 of the OGST Rules is condoned; subject to the petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, its application for revocation will be considered in accordance with law.

¶18

Ratio / Principle

The petitioner gets the relief in the interest of revenue and the writ petition is disposed of.

¶18

Detailed headnote1 paragraphs

Orissa High Court (Cuttack), WP(C) No.13795 of 2026, order dated 12.05.2026 (Harish Tandon, C.J. and M.S. Raman, J.) — Registration of M/S Kusumi SCS Limited under the Central Goods and Services Tax Act, 2017 stood cancelled by order dated 28.08.2023 following show cause notice dated 09.11.2022. Counsel submitted the petitioner was ready and willing to pay tax, interest, late fee, penalty and other sums so its return form would be accepted by the Department, and relied on the 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). Reproducing paragraph-2 of that order, the Court made a like direction: the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned and, subject to 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. Relief granted in the interest of revenue; writ petition disposed of.

¶1

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.13795 of 2026

¶2

M/S KUSUMI SCS Limited

¶3

… Petitioner

¶4

Mr. Sriman Arpit Mohanty, Advocate

¶5

-Versus-

¶6

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

¶7

Mr. B.A. Prusty Senior Standing Counsel

¶8

CORAM:

¶9

THE HON’BLE THE CHIEF JUSTICE AND

¶10

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 9^th November, 2022 followed by order dated 28^th August, 2023 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 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.

¶15

2 . We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

¶16

Page 1 of 2

¶17

"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."

¶18

Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.

¶19

The writ petition is disposed of.

¶20

(Harish Tandon) Chief Justice

(M.S. Raman)

Judge

Aswini

Signature Not Verified

¶25

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

¶26

Page 2 of 2

M/S.Kusumi Scs Ltd.,Dhenkanal v. the Principal Commissioner, Cgst and Central Excise, Bhubaneswar

Case brief

What is this about?

What did the court decide?

M/S.Kusumi Scs Ltd.,Dhenkanal v. the Principal Commissioner, Cgst and Central Excise, Bhubaneswar

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

M/S Rasho Enterprises, Bhubaneswar Vs State of Odisha

Prasanta Kumar Nayak Vs State of Odisha

Jagannath Mohapatra Vs State of Odisha

Biswajit Behera Vs the Principal Commissioner, Cgst and Central Excise, Bhubaneswar

Bira Kishore Janka Vs the Commissioner, Ct and Gst, Cuttack

Rataikanta Samantaray Vs Addl. Ct and GST Officer, Bhubaneswar I Circle,Bhubaneswar