Disposed¶24

M/S.Jitendra Kumar Jena, Cuttack v. Assistant Commissioner of State Tax, (Ct and GST Circle, Cuttack-Ii)

Orissa HC12 Mar 2026WP(C)/3706/2026

Case brief

AI extract

What is this about?

GST registration cancellation; condonation of delay; proviso to Rule 23 OGST Rules; revocation application; M/s. Mohanty Enterprises followed; Central Goods and Services Tax Act, 2017; High Court of Orissa; W.P.(C) No.3706 of 2026; disposed of in the interest of revenue; deposit of tax, interest, late fee and penalty as condition.

What did the court decide?

Condonation of delay in invoking the proviso to Rule 23 OGST Rules; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, the petitioner's application for revocation of the cancelled registration to be considered in accordance with law. ¶24

M/S.Jitendra Kumar Jena, Cuttack Vs Assistant… — GST and Indirect Tax | Orissa HC (2026)

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.3706 of 2026

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M/s.Jitendra Kumar Jena

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…. Petitioner

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Mr.Alok Kumar Rana, Advocate

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-versus-

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Assistant Commissioner of State Tax (CT & GST Circle, Cuttack-II)

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…. Opposite Party

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Mr.Avinash Kedia, Junior Standing Counsel

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CORAM:

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THE HON’BLE THE CHIEF JUSTICE AND

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THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

12.03.2026

1. Mr.Rana, learned Advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 30^th January, 2019 followed by order dated 11^th February, 2019 cancelling his client's registration under Central 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.

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2. Mr.Kedia, 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

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M/s. Mohanty Enterprises (supra).

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Page 1 of 2

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"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."

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

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4. The writ petition is disposed of.

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(Harish Tandon) Chief Justice

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(M.S. Raman) Judge

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Bichi

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Signature Not Verified

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Digitally Signed Signed by: BICHITRANANDA SAHOO Designation: Secretary Reason: Authentication Location: Orissa High Court, Cuttack Date: 13-Mar-2026 15:56:07

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Page 2 of 2

M/S.Jitendra Kumar Jena, Cuttack v. Assistant Commissioner of State Tax, (Ct and GST Circle, Cuttack-Ii)

Case brief

What is this about?

What did the court decide?

M/S.Jitendra Kumar Jena, Cuttack v. Assistant Commissioner of State Tax, (Ct and GST Circle, Cuttack-Ii)

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

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Procedural history

Parties & counsel

Coram

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