Odyssa Automobile Development Association, Khorda Vs… — GST and Indirect Tax | Orissa HC (2026)

Odyssa Automobile Development Association, Khorda Vs… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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 of its cancelled GST registration to be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose registration was cancelled under the Odisha GST Act, 2017 and who is ready to pay tax, interest, late fee and penalty, is entitled to relief — including condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of its revocation application — on the terms of the coordinate Bench order in M/s. Mohanty Enterprises.

Court's answer

Adopting the coordinate Bench order in M/s. Mohanty Enterprises (W.P.(C) No.30374 of 2022), the court condoned the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules and directed 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 of the cancelled registration will be considered in accordance with law; the relief was granted in the interest of revenue.

Detailed headnote1 paragraphs

GST — Cancellation of registration — Revocation — Condonation of delay. Petitioner association's registration under the Odisha Goods and Services Tax Act, 2017 stood cancelled via show cause notice dated 07.12.2023, order dated 02.02.2024 and Order-in-Appeal No.AD2112250005971 dated 18.12.2025. Following the coordinate Bench order in M/s. Mohanty Enterprises (W.P.(C) No.30374 of 2022, order dated 16.11.2022), whose paragraph-2 the court reproduced, the High Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and, since the petitioner was ready to pay tax, interest, late fee and penalty, directed that subject to deposit of all dues and compliance with formalities its revocation application be considered in accordance with law. Writ petition disposed of (Harish Tandon, CJ and M.S. Raman, J., order dated 18.02.2026).

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.4688 of 2026

Odyssa Automobiles Development … Petitioner Association, Khordha

Mr. Prakash Kumar Jena, Advocate along with Mr. Siba Prasad Dalai, Advocate

-Versus-

State Tax Officer, Bhubaneswar-I Circle, Bhubaneswar and another

… Opposite Parties

Mr. Sheshadeba Das, Additional Standing Counsel

CORAM:

THE HON’BLE THE CHIEF JUSTICE AND

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

18.02.2026

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 7^th December, 2023 followed by order dated 2^nd February, 2024 and order dated 18^th December, 2025 passed in Order-in-Appeal No.AD2112250005971 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.

2. Mr. Sheshadeba Das, 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).

"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

MRS/Laxmikant

Signature Not Verified

Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 19-Feb-2026 14:36:45

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