Disposed

Narayan Chandra Dash v. the Principal Commissioner Cgst and Central Excise, Bhubaneswar

Orissa HC18 May 2026WP(C)/9679/2026

Case brief

AI extract

What is this about?

Writ petition against cancellation of GST registration; court followed a coordinate Bench order in M/s. Mohanty Enterprises, condoned delay in invoking proviso to Rule 23 OGST Rules subject to deposit of all dues, directing revocation application be considered in accordance with law.

What did the court decide?

Delay condoned under proviso to Rule 23 OGST Rules; revocation application to be considered subject to deposit of taxes, interest, late fee and penalty.

Narayan Chandra Dash Vs the Principal Commissioner Cgst… — GST and Indirect Tax | Orissa HC (2026)

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.9679 of 2026

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Narayan Chandra Dash

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…. Petitioner

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Mr. Sriman Arpit Mohanty, Advocate -versus-

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…. The Principal Commissioner, CGST Opposite Parties and Central Excise, Bhubaneswar and another

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Mr. Avinash Kedia, Junior Standing Counsel for Department

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CORAM:

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HON’BLE THE CHIEF JUSTICE AND

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HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

18.05.2026

1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 14^th August, 2025 followed by order dated 7^th October, 2025 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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2 . Mr. Avinash Kedia, learned Junior Standing Counsel appears on behalf of the opposite parties-Department.

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Page 1 of 2

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3. We reproduce below paragraph-2 from said order in M/s. 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 relief in the interest of revenue.

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4. The writ petition is disposed of.

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(Harish Tandon) Chief Justice

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(M.S. Raman)

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Judge

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Sisira