Orissa High Court
WP(C)/24604/2026 of M/S SN CONSTRUCTION AND DEVELOPERS, BBSR Vs THE CHIEF COMMISSIONER CT AND GST, ODISHA on 21 August 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.24604 of 2026 CNR No.ODHC010585522026 M/s. S.N. Construction and Developers, Bhubaneswar …. Petitioner Represented by Adv.– Mr. Gourav Kumar Roy Choudhury, Advocate -Versus- The Chief Commissioner, CT and GST and another ….
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.24604 of 2026
CNR No.ODHC010585522026
M/s. S.N. Construction and
Developers, Bhubaneswar
….
Petitioner
Represented by Adv.–
Mr. Gourav Kumar Roy Choudhury, Advocate
-Versus-
The Chief Commissioner, CT and
GST and another
….
Opposite Parties
Represented by Adv._
Mr. Seshadev Das, Additional Standing
Counsel
CORAM:
HON’BLE MR. JUSTICE MANASH RANJAN PATHAK
AND
HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
21.08.2026 (Hybrid mode)
01.
1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 7th October, 2024 followed by order dated 29th January, 2025 cancelling the registration certificate of the petitioner under Odisha 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. Learned Additional Standing Counsel appearing for the Department-opposite parties 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
MRS/Laxmikant
Digitally Signed Signed by: MANORANJAN SAMAL Designation: PERSONAL ASSISTANT Reason: Authentication Location: Orissa High Court, Cuttack Date: 21-Aug-2026 17:15:29 Signature Not Verified