Orissa High Court
WP(C)/23357/2026 of PARUL DHAR MOHAPATRA Vs THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE, BARIPADA on 21 August 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.23357 of 2026 CNR No. ODHC010535042026 Parul Dhar Mohapatra, proprietor of Hotel Mayurbhanj …. Petitioner Represented by Adv.– Ms. Upasana Bal, Advocate -Versus- The Superintendent of CGST and Central Excise …. Opposite
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.23357 of 2026
CNR No. ODHC010535042026
Parul Dhar Mohapatra, proprietor
of Hotel Mayurbhanj
….
Petitioner
Represented by Adv.–
Ms. Upasana Bal, Advocate
-Versus-
The Superintendent of CGST and
Central Excise
….
Opposite Party
Represented by Adv._
Mr. Sujan Kumar Roy Choudhury, Senior
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 16th November, 2025 followed by order dated 23rd December, 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 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 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
Laxmikant Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 21-Aug-2026 17:18:47 Signature Not Verified