Disposed¶16

M/S Sekh Hasibul Rahman v. the Commissioner, Cgst, Cx and Customs

Orissa HC24 Feb 2026WP(C)/5292/2026

Case brief

AI extract

What is this about?

GST registration cancellation and revocation; condonation of delay under proviso to Rule 23 OGST Rules; Central Goods and Services Tax Act, 2017; SCN dated 06.11.2024; cancellation order dated 07.03.2025; M/s. Mohanty Enterprises W.P.(C) No.30374 of 2022 followed; conditional revocation upon deposit of tax, interest, late fee, penalty; High Court of Orissa at Cuttack; WP(C) No.5292 of 2026; disposed 24.02.2026; Chief Justice Harish Tandon and Justice M.S. Raman.

What did the court decide?

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation of the cancelled GST registration to be considered in accordance with law. ¶16

M/S Sekh Hasibul Rahman Vs the Commissioner, Cgst, Cx… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

¶16

Issue for consideration

Whether the petitioner's claim to relief, including condonation of delay in seeking revival/acceptance following cancellation of his GST registration (SCN dated 06.11.2024; cancellation order dated 07.03.2025), is covered by the coordinate Bench order in M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022.

¶10

Ratio / Principle

This Court makes the same direction as in M/s. Mohanty Enterprises (W.P.(C) No.30374 of 2022): 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. and complying with other formalities, the petitioner's application for revocation will be considered in accordance with law; the relief is granted in the interest of revenue.

¶15

Detailed headnote1 paragraphs

Goods and Services Tax — Cancellation of registration under the Central Goods and Services Tax Act, 2017 (show cause notice dated 06.11.2024; cancellation order dated 07.03.2025) — Petitioner ready and willing to pay tax, interest, late fee and penalty — Court follows the coordinate Bench order dated 16.11.2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others) — Delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) condoned; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, application for revocation to be considered in accordance with law — Writ petition disposed of in the interest of revenue. Coram: Hon'ble the Chief Justice (Harish Tandon) and Hon'ble Mr. Justice M.S. Raman (Murahari Sri Raman); Order dated 24.02.2026.

¶1

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.5292 of 2026

¶2

M/s. Sekh Hasibul Rahman … Petitioner

¶3

Mr. Gourav Kumar Roy Choudhury, Advocate -Versus-

¶4

Commissioner of CGST, CX and … Opposite Parties Customs and another

¶5

Mr. D. Pattnaik, Junior Standing Counsel

¶6

CORAM: THE HON’BLE THE CHIEF JUSTICE AND

¶7

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

¶8

Order No.

¶9

ORDER 24.02.2026

¶10

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6^th November, 2024 followed by order dated 7^th March, 2025 cancelling his client’s registration under Central 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.

¶11

2. Mr. D. Pattnaik, learned Junior Standing Counsel for State Revenue.

¶12

We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

¶13

Page 1 of 2

¶14

"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."

¶15

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

¶16

4. The writ petition is disposed of.

¶17

(Harish Tandon) Chief Justice

(M.S. Raman)

Judge

MRS/Laxmikant

Signature Not Verified

¶22

Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 24-Feb-2026 11:27:21

¶23

Page 2 of 2

M/S Sekh Hasibul Rahman v. the Commissioner, Cgst, Cx and Customs

Case brief

What is this about?

What did the court decide?

M/S Sekh Hasibul Rahman v. the Commissioner, Cgst, Cx and Customs

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Minati Jayasingh Vs State of Odisha

Shree Venketesh Construction and Co.,Sambalpur Vs Union of India

Shashikanta Majhi Vs State of Odisha

Vedanta Limited, Jharsuguda Vs Union of India

M/S. Sanjay Kumar Bijay Kumar, Adaspur, Cuttack Vs Principal Commisssioner of Income TAX-1, Bbsr

M/S Ananta Charan Biswal, Managobindapur Vs the Chief Commissioner of Commercial Taxes and Goods and Services Tax, Cuttack