Bhimpur Service Cooperative Society vs The State Tax Officer
2026 Latest Caselaw 2226 Ori

Orissa High Court

Bhimpur Service Cooperative Society vs The State Tax Officer on 11 March, 2026

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                              WP(C) No.979 of 2026

            Bhimpur Service Cooperative Society ...                 Petitioner
            Limited
                                                 Ms. Upasana Bal, Advocate
                                       -Versus-
            The State Tax Officer, Ganjam-I Circle, ...        Opposite Party
            Odisha
                                    Mr. Sheshadeb Das, Additional Standing
                                                            Counsel

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

                                           ORDER

Order No. 11.03.2026

01. 1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 4th October, 2023 followed by order dated 18th October, 2023 cancelling her client's registration under Odisha Goods and Services Tax Act, 2017. 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.

2. Mr. S. Das, learned Additional Standing Counsel for State 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.S. Raman) Judge

MRS/Laxmikant

Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 12-Mar-2026 18:02:59