Bhimpur Service Cooperative Society Ltd., Ganjam Vs the… — GST and Indirect Tax | Orissa HC (2026)

Bhimpur Service Cooperative Society Ltd., Ganjam Vs the… — 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 registration under the Odisha GST Act, 2017 was cancelled by order dated 18th October, 2023, is entitled to condonation of delay in invoking the revocation provision and consequential consideration of its revocation application upon payment of dues, in terms of the coordinate Bench order in M/s. Mohanty Enterprises.

Court's answer

Following the coordinate Bench order in M/s. Mohanty Enterprises, 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 relief is granted in the interest of revenue.

Detailed headnote1 paragraphs

GST – Cancellation of registration under the Odisha Goods and Services Tax Act, 2017 – Registration of petitioner cancelled by order dated 18th October, 2023 following show cause notice dated 4th October, 2023 – Petitioner expressed readiness to pay tax, interest, late fee, penalty and other sums – Counsel relied on 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) – Court reproduced paragraph-2 of that order and made a like direction: delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc., and compliance with other formalities, the application for revocation to be considered in accordance with law – Relief granted in the interest of revenue – Writ petition disposed of (Harish Tandon, CJ and M.S. Raman, JJ.).

IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.979 of 2026

Bhimpur Service Cooperative Society … Petitioner Limited

Ms. Upasana Bal, Advocate

-Versus-

… The State Tax Officer, Ganjam-I Circle, Opposite Party Odisha

Mr. Sheshadeb Das, Additional Standing

Counsel

CORAM:

THE HON’BLE THE CHIEF JUSTICE AND

THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

11.03.2026

01. 1 . Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 4^th October, 2023 followed by order dated 18^th October, 2023 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She 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 her client to be accepted by the Department. She 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). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.

2. Mr. S. Das, learned Additional Standing Counsel for State Revenue.

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."

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

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