M/S. Kalyanee Mitra PVT. LTD., Balasore vs. Addl. Commissioner Of State Tax, CT And GST Territorial Range, Balasore

Mrs. Z.M. Wallace, learned advocate appears on behalf of petitioner and submits, show cause notice dated 23rd July, 2021 followed by order dated 4th August, 2021 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017 and the rejection order dated 25th July, 2025 is under challenge. 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 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). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.

Mr. Sunil Mishra, learned Standing Counsel and Mr. Avinash Kedia, learned Junior Standing Counsel appeared on behalf of the respective department.

We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

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."

The writ petition is disposed of.