Disposed¶18

Prashanta Kumar Jena v. Commissioner, Ct and Gst, Odisha, Cuttack

Orissa HC12 Jan 2026WP(C)/37675/2025

Case brief

AI extract

What is this about?

GST registration cancellation and revocation; condonation of delay; proviso to Rule 23 OGST Rules; Odisha Goods and Services Tax Act, 2017; Prashanta Kumar Jena v. The Commissioner, CT & GST, Odisha; WP(C) No.37675 of 2025; relied on W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises); High Court of Orissa at Cuttack; order dated 12.01.2026; Harish Tandon, Chief Justice; M.S. Raman, Judge.

What did the court decide?

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; petitioner’s application for revocation to be considered in accordance with law, subject to deposit of all taxes, interest, late fee, penalty etc. due and compliance with other formalities. ¶18

Prashanta Kumar Jena Vs Commissioner, Ct and Gst… — GST and Indirect Tax | Orissa HC (2026)

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.37675 of 2025

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Prashanta Kumar Jena

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… Petitioner

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Mr. Satyabrata Mohapatra, Advocate -Versus-

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The Commissioner, CT & GST, Odisha, … Opposite Parties Cuttack and others

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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.

12.01.2026

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 13^th March, 2024 followed by order dated 15^th April, 2024 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 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. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

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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)

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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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3. The writ petition is disposed of.

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(Harish Tandon)

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(M.S. Raman) Judge

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MRS/Laxmikant

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Signature Not Verified

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Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 13-Jan-2026 20:20:37

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Prashanta Kumar Jena v. Commissioner, Ct and Gst, Odisha, Cuttack

Case brief

What is this about?

What did the court decide?

Prashanta Kumar Jena v. Commissioner, Ct and Gst, Odisha, Cuttack

Case brief

What is this about?

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What the court decided

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