Bikash Kumar Jena Vs Superintendent, Cgst and Central… — GST and Indirect Tax | Orissa HC (2026)

Bikash Kumar Jena Vs Superintendent, Cgst and Central… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

Delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, his application for revocation of the cancelled GST registration is to be considered in accordance with law, in terms of the order in M/s. Mohanty Enterprises.

Issue for consideration

Whether the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules for revocation of his GST registration (cancelled by order dated 30th December, 2025) should be condoned. +1 more

Court's answer

Adopting the direction in the coordinate Bench order in M/s. Mohanty Enterprises (W.P.(C) no.30374 of 2022, order dated 16th November, 2022), the court condoned the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules and directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, his application for revocation will be considered in accordance with law.

Ratio / Principle

On the terms of the reproduced Mohanty Enterprises direction (deposit of all dues and consideration of the revocation application in accordance with law), relief is granted to the petitioner in the interest of revenue.

Detailed headnote1 paragraphs

GST registration cancellation – revocation – condonation of delay – Orissa High Court disposed of W.P.(C) No. 15845 of 2026 (Bikash Kumar Jena v. Superintendent, CGST & Central Excise, Choudwar Range, Cuttack) by a two-member Bench (Harish Tandon, CJ and Ananda Chandra Behera, J) on 22.05.2026. The petitioner's registration under the Odisha Goods and Services Tax Act, 2017 had been cancelled by order dated 30th December, 2025 following a show cause notice dated 16th November, 2025; counsel submitted the petitioner was ready and willing to pay tax, interest, late fee, penalty and other sums so that his return form would be accepted by the Department, and that his claim, including prayer for condonation of delay, was covered by the coordinate Bench order dated 16th November, 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 stands condoned and, subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities, the application for revocation will be considered in accordance with law; the petitioner gets the relief in the interest of revenue.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 15845 of 2026

Bikash Kumar Jena

…. Petitioner

Ms. Itishree Tripathy, Advocate along with Mr. J.K. Palei, Advocate

-versus-

…. Superintendent, CGST & Central Opposite Party Excise, Choudwar Range, Cuttack

Mr. Mukesh Agrawal, Junior Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE ANANDA CHANDRA BEHERA

ORDER

Order No.

22.05.2026

1. Mr. Palei, learned advocate appears on behalf of petitioner

and submits, under challenge is show cause notice dated 16^th November, 2025 followed by order dated 30^th December, 2025 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

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and others) . He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

2. Mr. Agrawal, learned Junior Standing Counsel appears on behalf of the opposite party-Department.

3. 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.

4. The writ petition is disposed of.

(Harish Tandon)

Chief Justice

Judge

S. Behera

Signature Not Verified

Digitally Signed Signed by: SUMANTA BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 22-May-2026 17:22:53

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