M/S. Monik Hospitality Services vs The Principal Commissioner Of .... ...
2026 Latest Caselaw 1044 Ori

Orissa High Court

M/S. Monik Hospitality Services vs The Principal Commissioner Of .... ... on 5 February, 2026

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                   IN THE HIGH COURT OF ORISSA AT CUTTACK

                                  W.P.(C) No. 3769 of 2026
             M/s. Monik Hospitality Services,         ....               Petitioner
             Cuttack
                                                      Mr. A. Mohanty, Advocate
                                        -versus-
             The Principal Commissioner of            ....        Opposite Parties
             Central Goods and Service Tax,
             Bhubaneswar and others
                                      Mr. B.A. Prusty, Senior Standing Counsel

                                 CORAM:
                        HON'BLE THE CHIEF JUSTICE
                                   AND
                  HON'BLE MR JUSTICE MURAHARI SRI RAMAN

                                          ORDER

Order No.                                05.02.2026
  01.       1.       Mr. A. Mohanty, learned counsel appears on behalf of

petitioner and submits, under challenge is show cause notice dated 12th August, 2024 followed by order dated 26th September, 2025 cancelling his client's registration under State Goods and Services Tax Act, 2017. He submits, his 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 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. B.A. Prusty, learned Senior Standing Counsel appears on behalf of the opposite parties-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

S.K. Jena/ Sisira

Signed by: SISIRA KUMAR BEHERA

Location: High Court of Orissa, Cuttack Date: 11-Feb-2026 14:13:32