M/S Rout Store, Gobindpur, Kendrapara Vs the Chief… — GST and Indirect Tax | Orissa HC (2026)

M/S Rout Store, Gobindpur, Kendrapara Vs the Chief… — 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 deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation to be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose registration under the Odisha Goods and Services Tax Act, 2017 was cancelled on 23.06.2025 following a show cause notice dated 29.04.2025, is entitled to condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and to consideration of its application for revocation, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities.

Court's answer

This Court made a likewise direction to that in the coordinate Bench order in M/s. Mohanty Enterprises (supra): 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.

Detailed headnote1 paragraphs

WP(C) No.920 of 2026, High Court of Orissa at Cuttack (Chief Justice Harish Tandon and Justice M.S. Raman), order dated 13.01.2026: The registration of petitioner M/s. Rout Store under the Odisha Goods and Services Tax Act, 2017 had been cancelled by order dated 23.06.2025 following a show cause notice dated 29.04.2025. Relying on a 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), whose paragraph-2 the Court reproduced, the Court made a likewise direction: 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. Relief granted in the interest of revenue; writ petition disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.920 of 2026

M/s. Rout Store … Petitioner

Mr. Dillip Kumar Sahoo, Advocate -Versus-

The Chief Commissioner of Commercial … Opposite Parties Taxes and Goods and Services Tax, Odisha and others

Mr. S.K. Roy Choudhury, Senior Standing Counsel Mr. S. Das, ASC

CORAM:

THE HON’BLE THE CHIEF JUSTICE AND

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

13.01.2026

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 29^th April, 2025 followed by order dated 23^rd June, 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. S.K. Roy Choudhury, learned Senior Standing Counsel appears on behalf for Central Revenue and Mr. S. 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: 15-Jan-2026 17:23:42

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