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Buddhimanta Sahoo v. Union of India

Orissa HC6 Apr 2026WP(C)/8781/2026

Case brief

AI extract

What is this about?

GST registration cancellation — revocation — condonation of delay — proviso to Rule 23 OGST Rules — Central Goods and Services Tax Act, 2017 — deposit of tax, interest, late fee, penalty — coordinate Bench order in M/s. Mohanty Enterprises, W.P.(C) No.30374 of 2022 followed — writ petition disposed of — High Court of Orissa at Cuttack.

What did the court decide?

Delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, his application for revocation of registration to be considered in accordance with law, relief being granted in the interest of revenue. ¶28

Buddhimanta Sahoo Vs Union of India — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, whose registration under the Central Goods and Services Tax Act, 2017 was cancelled by order dated 19.12.2024, is entitled to condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and to have his application for revocation considered subject to deposit of dues, his claim being covered by the coordinate Bench order in M/s. Mohanty Enterprises (supra).

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Court's answer

The delay in the petitioner invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned, in the same terms as the direction in M/s. Mohanty Enterprises (supra).

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Ratio / Principle

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; relief is granted in the interest of revenue.

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Detailed headnote1 paragraphs

GST — Cancellation of registration under the Central Goods and Services Tax Act, 2017 by order dated 19.12.2024 after show cause notice dated 06.11.2024 — Writ petition disposed of in terms of the coordinate Bench order dated 16.11.2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022), paragraph-2 whereof was reproduced: delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) condoned; petitioner, ready and willing to pay tax, interest, late fee and penalty, to deposit all taxes, interest, late fee, penalty etc. due and comply with other formalities, whereupon his application for revocation will be considered in accordance with law — relief granted in the interest of revenue (Harish Tandon, C.J. and M.S. Raman, J.).

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.8781 of 2026

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Buddhimanta Sahoo

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…. Petitioner

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Represented by Adv.– Mr. A.C. Swain, Advocate Mr. S.A. Swain, Advocate

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-Versus-

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Union of India and others …. Opposite Parties

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Represented by Adv.–

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Mr. Satyanarayan Pattanaik, Central Government Counsel

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CORAM: HON’ BLE THE CHIEF JUSTICE AND

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HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

06.04.2026

1. Learned counsel appears on behalf of the petitioner and

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submits, under challenge is show cause notice dated 6^th November, 2024 followed by order dated 19^th December, 2024 cancelling his

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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

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for the return form of his client to be accepted by the Department. He relies on order dated 16^th November, 2022 of coordinate

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Page 1 of 2

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Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises

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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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We reproduce below paragraph-2 from said order in M/s.

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Mohanty Enterprises (supra).

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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

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relief in the interest of revenue.

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