Orissa High Court
WP(C)/16910/2026 of DEEPAK KUMAR DAS Vs THE PRINCIPAL COMMISSIONER, CGST AND CENTRAL EXCISE, BHUBANESWAR COMMISSIONERATE on 28 August 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.16910 of 2026 CNR No.ODHC010395012026 Deepak Kumar Das …. Petitioner Represented by Adv.- Mr.Sriman Arpit Mohanty, Advocate -versus- The Principal Commissioner, CGST & Central Excise, Bhubaneswar and another …. Opposite
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.16910 of 2026
CNR No.ODHC010395012026
Deepak Kumar Das
….
Petitioner
Represented by Adv.-
Mr.Sriman Arpit Mohanty, Advocate
-versus-
The Principal Commissioner,
CGST & Central Excise,
Bhubaneswar and another
….
Opposite Parties
Represented by Adv.-
Mr.Debashis Pattnaik, Junior Standing Counsel (for CGST)
CORAM:
HON’BLE MR. JUSTICE MANASH RANJAN PATHAK
AND
HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
28.08.2026 (Hybrid Mode)
01.
1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 13th August, 2024 followed by order dated 9th October, 2025 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 is under challenge. He 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. 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), 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 revocation will be considered in accordance with law."
1.1. He submits, the claim of the petitioner to relief including prayer for condonation of delay is covered by said order.
2. Mr.Debasish Pattnaik, learned Junior Standing Counsel appearing for the CGST 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 parties 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
(Murahari Sri Raman)
Judge
Bichi
Digitally Signed Signed by: BICHITRANANDA SAHOO Designation: Secretary Reason: Authentication Location: Orissa High Court, Cuttack Date: 28-Aug-2026 18:00:35 Signature Not Verified