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M/S. Rks Enterprises, Bbsr vs. Commissioner CGST, Central Excise And Customs, Bbsr

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WP(C)/21461/2025HC OrissaGSTCNR ODHC01051208202522 August 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.21461 of 2025 M/s. RKS Enterprises … Petitioner Mr. Nirmal Chandra Mohanty, Advocate -Versus- Commissioner CGST, Central Excise & Customs and others … Opposite Parties Mr. Mukesh Agarwal, Jr. Standing Counsel for GST, Central Excise and Customs CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 22.08.2025

01.1.

Mr. Nirmal Chandra Mohanty, learned advocate appears on behalf of petitioner and submits, show cause notice dated 14.11.2023 followed by order dated 08.04.2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017 and the rejection order dated 01.07.2025 are under challenge. 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 16th 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. M. Agarwal, learned Junior Standing Counsel appeared on behalf of the department.

3.

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

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.