Sadakat Alli Khan Vs the Assistant Commissioner of State… — GST and Indirect Tax | Orissa HC (2026)

Sadakat Alli Khan Vs the Assistant Commissioner of State… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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

Issue for consideration

Whether the petitioner, whose GST registration was cancelled pursuant to show cause notice dated 07.10.2024 and order dated 18.11.2024, is entitled to the same relief as granted in M/s. Mohanty Enterprises, namely condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of his application for revocation subject to deposit of all taxes, interest, late fee, penalty and other dues.

Court's answer

Following the coordinate Bench order in M/s. Mohanty Enterprises (W.P.(C) no.30374 of 2022), the same direction is made in this writ petition: 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 petitioner's application for revocation will be considered in accordance with law; the petitioner gets the relief in the interest of revenue.

Detailed headnote1 paragraphs

Goods and Services Tax — Cancellation of registration — Writ petition disposed of on the pattern of coordinate Bench order dated 16.11.2022 in M/s. Mohanty Enterprises (W.P.(C) no.30374 of 2022): delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules condoned; petitioner, whose registration under the Central Goods and Services Tax Act, 2017 was cancelled by order dated 18.11.2024 following show cause notice dated 07.10.2024, to deposit all taxes, interest, late fee, penalty etc. and comply with other formalities, whereafter his application for revocation will be considered in accordance with law; relief granted in the interest of revenue. Coram: Harish Tandon, Chief Justice and M.S. Raman, Judge. Order dated 19.05.2026.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.5686 of 2026

Sadakat Alli Khan

…. Petitioner

Mr. Deba Prasad Mishra, Advocate -versus-

…. The Assistant Commissioner of State Opposite Party Tax, Jajpur Circle, Odisha

Mr. Sunil Mishra, Standing Counsel for Department

CORAM:

HON’BLE THE CHIEF JUSTICE AND

HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

19.05.2026

1. The matter is taken up through virtual mode.

2. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 7^th October, 2024 followed by order dated 18^th November, 2024 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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3 . Mr. Sunil Mishra, learned Standing Counsel appears on behalf of the opposite party-Department.

4. 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.

5. The writ petition is disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

Sisira

Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, C utta ck Date: 22-May-2026 16:31:23

Signature Not Verified

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