M/S. 2IN Rocks Hotels and Resturant Private Limited… — GST and Indirect Tax | Orissa HC (2026)

M/S. 2IN Rocks Hotels and Resturant Private Limited… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

Condonation of delay; subject to depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the petitioner's application for revocation of the cancelled GST registration is to be considered in accordance with law; relief granted in the interest of revenue.

Issue for consideration

Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of the petitioner's GST registration (cancelled on 11 March 2025) could be condoned, and the application for revocation considered, subject to payment of all dues.

Court's answer

A likewise direction is made: the delay 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; relief granted in the interest of revenue.

Detailed headnote1 paragraphs

High Court of Orissa at Cuttack — WP(C) No.6629 of 2026 — M/s. 2In Rocks Hotels and Resturant Private Limited v. Assistant Commissioner of State Tax, CT & GST, Bhubaneswar-IV Circle, Bhubaneswar (coram: the Chief Justice (Harish Tandon) and Murahari Sri Raman, J.; order dated 11.03.2026). Petitioner's registration under the Odisha Goods and Services Tax Act, 2017 stood cancelled by order dated 11th March, 2025, following a show cause notice dated 7th January, 2025. Acting 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) — paragraph-2 of which the Court reproduces — the Court makes a likewise direction: the delay in invoking the proviso to Rule 23 of the Odisha GST 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. Relief granted in the interest of revenue; writ petition disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.6629 of 2026

M/s. 2In Rocks Hotels and Resturant Private Limited

… Petitioner

Mr. J.K. Palei, Advocate

-Versus-

… Assistant Commissioner of State Tax, Opposite Parties CT & GST, Bhubaneswar-IV Circle, Bhubaneswar

Mr. Sourav Tibrewal, Additional Standing Counsel

CORAM:

THE HON’BLE THE CHIEF JUSTICE AND

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

Order No.

ORDER 11.03.2026

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 7^th January, 2025 followed by order dated 11^th March, 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.

2. Mr. Sourav Tibrewal, learned Additional Standing Counsel for State Revenue.

Page 1 of 2

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: 12-Mar-2026 18:02:59

Page 2 of 2