M/S.Pratapur Pani Panchayat SIPRND39, Baleswar Vs… — GST and Indirect Tax | Orissa HC (2026)

M/S.Pratapur Pani Panchayat SIPRND39, Baleswar Vs… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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

Issue for consideration

Whether the petitioner's claim to relief, including prayer for condonation of delay in invoking the proviso to Rule 23 of the OGST Rules after cancellation of its registration under the State Goods and Services Tax Act, 2017, is covered by the coordinate Bench order in M/s. Mohanty Enterprises (W.P.(C) No. 30374 of 2022) so as to receive the like direction.

Court's answer

The Court makes the same direction as in M/s. Mohanty Enterprises (W.P.(C) No. 30374 of 2022): 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. due 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.

Detailed headnote1 paragraphs

GST registration revocation (Odisha): Writ petition W.P.(C) No. 3304 of 2026 (High Court of Orissa at Cuttack, disposed 05.02.2026; Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman) challenging cancellation of the petitioner's registration under the State Goods and Services Tax Act, 2017 effected by show cause notice dated 06.02.2024 and order dated 22.04.2024. Relying 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), the Court condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the application for revocation will be considered in accordance with law; relief granted in the interest of revenue; writ petition disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 3304 of 2026

M/s. Pratapur Pani Panchayat Siprnd 39, Balasore

…. Petitioner

Mr. Rajesh Kumar Tripathy, Advocate

-versus-

…. Assistant Commissioner of State Tax, Balasore Circle, Balasore

Opposite Party

Mr. S. Tibrewal, Additional Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

05.02.2026

1. Mr. Rajesh Kumar Tripathy, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 6^th February, 2024 followed by order dated 22^nd April, 2024 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. S. Tibrewal, learned Additional Standing Counsel appears on behalf of the opposite party-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

S.K. Jena/ Sisira

Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 11-Feb-2026 14:13:31

Signature Not Verified

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