Silu Barik Vs Chief Commissioner, Cgst, Central Excise… — GST and Indirect Tax | Orissa HC (2026)

Silu Barik Vs Chief Commissioner, Cgst, Central Excise… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

Like direction as in M/s. Mohanty Enterprises (supra): delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, petitioner's application for revocation to be considered in accordance with law; relief granted in the interest of revenue.

Issue for consideration

Whether the petitioner, whose registration under the State Goods and Services Tax Act, 2017 was cancelled, is entitled to have his return forms accepted and his application for revocation considered upon payment of tax, interest, late fee, penalty and other sums due. +1 more

Ratio / Principle

The Court makes a like direction as in M/s. Mohanty Enterprises (supra): 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 will be considered in accordance with law; the petitioner gets the relief in the interest of revenue.

Key takeaways

The writ petition is disposed of.ratio¶22

Detailed headnote1 paragraphs

W.P.(C) No.2944 of 2026, High Court of Orissa at Cuttack, order dated 12.02.2026 (Coram: Harish Tandon, Chief Justice and M.S. Raman (Murahari Sri Raman), Judge) — Silu Barik v. Chief Commissioner, CGST, Central Excise & Customs, Bhubaneswar and another. The petitioner's registration under the State Goods and Services Tax Act, 2017 stood cancelled pursuant to show cause notice dated 6th November, 2024 and order dated 14th August, 2025. Counsel undertook that the client was ready and willing to pay tax, interest, late fee, penalty and any other sum so that his return forms be accepted by the department, and contended that his claim, including the 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 Odisha Goods and Services Tax Rules (OGST Rules) is condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, his application for revocation will be considered in accordance with law, the relief being granted in the interest of revenue. The writ petition was disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.2944 of 2026

Silu Barik

…. Petitioner

Mr. Satyabrata Mohapatra, Advocate -versus-

…. Chief Commissioner, CGST, Central Opposite Parties Excise & Customs, Bhubaneswar and another

Mr. Bismay Anand Prusty, Senior Standing Counsel and Mr. Umesh Chandra Sahoo, Junior Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

12.02.2026

1. Mr. Satyabrata Mohapatra, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 6^th November, 2024 followed by order dated 14^th August, 2025 cancelling his client’s registration under State Goods and Services Tax Act, 2017. He submits, his 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 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.

2 . Mr. Umesh Chandra Sahoo, learned Junior Standing Counsel appears on behalf of the opposite parties-Department.

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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

(M.S. Raman)

Judge

Sisira/

M. Panda

Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 13-Feb-2026 17:30:18

Signature Not Verified

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