Prasanjit Majhi v. Superintendent of CGST and Central Excise, Malkangiri Range
VALIDATED FULL-TEXT JUDGMENTPDF provenance: The local PDF was generated by Indian Kanoon from the complete validated judgment text. It is searchable and text-matched, but is not an official court-issued PDF. The official court portal is listed separately; no judgment-specific official deep link is asserted.
Two-minute summary
Where the taxpayer undertakes to clear the prescribed liabilities, delay under the proviso to Rule 23 may be condoned and the revocation request considered on merits. The taxpayer was given two weeks to pay and the authority six weeks thereafter to decide the application.
Material facts
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 along with the return. 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." 1.1. She submits, the claim of the petitioner to relief including prayer for condonation of delay is covered by said order.
Issues
- Whether delay in seeking revocation of GST-registration cancellation should be condoned when the taxpayer undertook to clear all tax, interest, fee and penalty liabilities.
Court reasoning
In view of conceded position, the petitioner shall make payments as undertaken within a period of two weeks hence and on such eventuality the opposite party shall consider application for revocation of cancellation of the registration certificate within a period not later than six weeks from today.
Ratio / controlling principle
Where the taxpayer undertakes to clear the prescribed liabilities, delay under the proviso to Rule 23 may be condoned and the revocation request considered on merits. The taxpayer was given two weeks to pay and the authority six weeks thereafter to decide the application.
Operative order
4. In view of the aforesaid observation, the writ petition stands disposed of.
Statutes and provisions
- Central Goods and Services Tax Act, 2017
- Rule 23
Scope limits
- The decision is confined to the issues decided on the retained record; verify the complete judgment and subsequent history before reliance.
Completeness and review
- Source text
- Complete judgment text, validated against the public source
- PDF status
- Generated from validated complete text (not an official court PDF)
- Text-to-PDF match
- Passed
- PDF pages
- 2
- Source words
- 470
- Later history
- Not verified — check the official court record for later history before reliance (as of 20 Sep 2026)
- PDF SHA-256
ce4725d38f1fb1adbbbbb070efe0786be942ffb70490e03f85c337b937741c05
Read the complete searchable judgment text
Prasanjit Majhi vs The Superintendent Of Cgst And on 2 September, 2026
Prasanjit Majhi vs The Superintendent Of Cgst And on 2
September, 2026
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.24566 of 2026
CNR No.ODHC010584032026
Prasanjit Majhi .... Petitioner
Represented by Adv.-
Ms. Itishree Tripathy, Advocate
-Versus-
The Superintendent of CGST and .... Opposite Party
Central Excise, Malkangiri Range,
Malkangiri
Represented by Adv._
Mr. Bismay Anand Prusty, Senior Standing
Counsel
CORAM:
HON'BLE MR. JUSTICE MANASH RANJAN PATHAK
AND
HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 02.09.2026
(Hybrid mode)
01. 1. Learned advocate appears on behalf of petitioner and
submits that the show cause notice dated 14th May, 2024 followed by order dated 15th January,
2025 cancelling the registration certificate of the petitioner under the Central Goods and Services
Tax Act, 2017 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 along with the return. 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), wherein it has been
observed as follows:-
"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
Indian Kanoon - http://indiankanoon.org/doc/87168533/ 1
Prasanjit Majhi vs The Superintendent Of Cgst And on 2 September, 2026
revocation will be considered in accordance with law."
1.1. She submits, the claim of the petitioner to relief including prayer for condonation of delay is
covered by said order.
2. Learned Senior Standing Counsel appearing for the Department-opposite party upon perusal of
said order, conceded that in the event the petitioner complies with the requirement and deposits the
amounts as undertaken, the authority concerned shall do the needful.
3. In view of conceded position, the petitioner shall make payments as undertaken within a period of
two weeks hence and on such eventuality the opposite party shall consider application for revocation
of cancellation of the registration certificate within a period not later than six weeks from today.
4. In view of the aforesaid observation, the writ petition stands disposed of.
(Manash Ranjan Pathak) Judge (M.S. Raman) Judge Signed by: LAXMIKANT MOHAPATRA
Designation:Laxmikant Senior Stenographer Reason: Authentication Location: High Court of
Orissa, Cuttack Date: 03-Sep-2026 10:33:36
Indian Kanoon - http://indiankanoon.org/doc/87168533/ 2
Disclaimer: Educational and research material only; not legal, tax, investment or professional advice. Verify the official court record, statutory version, jurisdiction and subsequent history before reliance.