Disposed¶17

M/S Gopalkrushna Bhuyan, Ganjam v. the Chief Commissioner, Ct and Gst, Odisha

Orissa HC19 Feb 2026WP(C)/4220/2026

Case brief

AI extract

What is this about?

Orissa High Court, Cuttack; WP(C) No.4220 of 2026; order dated 19.02.2026; GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 Odisha Goods and Services Tax Rules (OGST Rules); deposit of taxes, interest, late fee, penalty; Odisha Goods and Services Tax Act, 2017; coordinate Bench order 16.11.2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises) followed; writ petition disposed; relief in interest of revenue; Chief Justice Harish Tandon; Justice Murahari Sri Raman.

What did the court decide?

Delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc., due and compliance with other formalities, the petitioner's application for revocation to be considered in accordance with law. ¶17

M/S Gopalkrushna Bhuyan, Ganjam Vs the Chief… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner's registration under the Odisha Goods and Services Tax Act, 2017, cancelled pursuant to show cause notice dated 3rd January, 2024 and order dated 3rd February, 2025, can be restored by condoning the delay in invoking the proviso to Rule 23 of the OGST Rules and having the revocation application considered upon deposit of all dues.

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Court's answer

Adopting the coordinate Bench order dated 16th November, 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises), the Court condones the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules and directs that, 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.

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Detailed headnote1 paragraphs

W.P.(C)/WP(C) No.4220 of 2026, High Court of Orissa at Cuttack (Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman), order dated 19.02.2026 — Petitioner's registration under the Odisha Goods and Services Tax Act, 2017 had been cancelled by order dated 3rd February, 2025 following show cause notice dated 3rd January, 2024. Counsel submitted the petitioner was ready to pay tax, interest, late fee and penalty, and relied 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). Reproducing paragraph-2 of that order, the Court made a like direction: 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 application for revocation will be considered in accordance with law. Writ petition disposed of, relief granted in the interest of revenue.

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.4220 of 2026

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M/s. Gopalkrushna Bhuyan … Petitioner

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Mr. Gourav Kumar Roy Choudhury, Advocate -Versus-

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The Chief Commissioner, CT & GST, … Opposite Parties Odisha and another

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Mr. Sourav Tibrewal, Additional 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

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Order No.

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ORDER 19.02.2026

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01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 3^rd January, 2024 followed by order dated 3^rd February, 2025 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. Mr. Sourav Tibrewal, learned Additional Standing Counsel for State Revenue.

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We reproduce below paragraph-2 from said order in 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

(M.S. Raman)

Judge

MRS/Laxmikant

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: 24-Feb-2026 11:22:07

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M/S Gopalkrushna Bhuyan, Ganjam v. the Chief Commissioner, Ct and Gst, Odisha

Case brief

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M/S Gopalkrushna Bhuyan, Ganjam v. the Chief Commissioner, Ct and Gst, Odisha

Case brief

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