Abhilash Rath Vs the Chief Commissioner, Ct and GST… — GST and Indirect Tax | Orissa HC (2026)

Abhilash Rath Vs the Chief Commissioner, Ct and GST… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

Condonation of the 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 will be considered in accordance with law; relief granted in the interest of revenue.

Issue for consideration

Whether the petitioner's claim to relief, including his prayer for condonation of delay (in invoking the proviso to Rule 23 of the OGST Rules), is covered by the coordinate Bench order dated 16th November, 2022 in W.P.(C) No. 30374 of 2022 (M/s. Mohanty Enterprises). +1 more

Court's answer

The direction given in the coordinate Bench order in M/s. Mohanty Enterprises is likewise made in this writ petition: the petitioner's delay in invoking the proviso to Rule 23 of the OGST Rules is condoned, and the petitioner gets the relief in the interest of revenue.

Ratio / Principle

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.

Detailed headnote1 paragraphs

High Court of Orissa at Cuttack (Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr Justice Murahari Sri Raman), W.P.(C) No. 336 of 2026, order dated 08.01.2026: Petitioner Abhilash Rath challenged the cancellation of his registration under the State Goods and Services Tax Act, 2017, effected after show cause notice dated 8th May, 2023 by order dated 13th June, 2023, and submitted that he was ready and willing to pay tax, interest, late fee, penalty and any other sum required for his return form to be accepted by the department. Relying on 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), paragraph-2 of which the Bench reproduced, the Court made a likewise direction: the petitioner's delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned, and subject to his 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. Relief was granted in the interest of revenue and the writ petition was disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 336 of 2026

Abhilash Rath

…. Petitioner

Mr. G.K. Roy Choudhury, Advocate -versus-

The Chief Commissioner, CT & GST, Odisha and another

…. Opposite Parties

Mr. S.Das, Addl. Standing Counsel

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

08.01.2026

1. Mr. G.K. Roy Choudhury, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 8^th May, 2023 followed by order dated 13^th June, 2023 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. Das, learned Additional 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

Signature Not Verified

Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 09-Jan-2026 17:19:02

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