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M/S. Laxmi Gobinda Agro Industries, Baleswar vs. Addl. CT And GST Officer, Baleswar

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WP(C)/18686/2025HC OrissaGSTCNR ODHC01044240202522 July 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MANASH RANJAN PATHAK2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.18686 of 2025 M/s. Laxmi Gobinda Agro Industries …. Petitioner Ms. Z.M. Wallace, Advocate -Versus- Additional CT & GST Officer, Balasore and another …. Opposite Parties Mr. S. Das, Additional Standing Counsel Mr. A. Kedia, Junior Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MANASH RANJAN PATHAK Order No.

ORDER 22.07.2025 01. 1. Ms. Z.M. Wallace, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 29th August, 2019 followed by order dated 27th November, 2019 cancelling her client’s registration under Central Goods and Services Tax Act, 2017. She submits, her 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 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.

2.

Mr. S. Das, learned Additional Standing Counsel appears on behalf of the Department and Mr. A. Kedia, learned Junior Standing Counsel appears on behalf of the Central Revenue.

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.R. Pathak) Judge

S.K. Parida/ A. Nanda

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.