Orissa High Court
WP(C)/21234/2026 of UET TECHNOLOGY PVT.LTD., BHUBANESWAR Vs THE CHIEF COMMISSIONER OF COMMERCIAL TAXES AND GOODS AND SERVICES, CUTTACK on 21 July 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.21234 of 2026 UET Technology Private Limited …. Petitioner Represented by Adv.– Mr. Adhiraj Mohanty, Advocate -Versus- The Chief Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others …. Opposite
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.21234 of 2026
UET Technology Private Limited
….
Petitioner
Represented by Adv.–
Mr. Adhiraj Mohanty, Advocate
-Versus-
The Chief Commissioner of
Commercial Taxes and Goods and
Services Tax, Odisha and others
….
Opposite Parties
Represented by Adv.–
Mr. S.K. Roy Choudhury, Senior Standing Counsel Mr. Sunil Mishra, Standing Counsel
CORAM:
HON’ BLE THE CHIEF JUSTICE
AND
HON’BLE MR. JUSTICE CHITTARANJAN DASH
Order No.
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ORDER
21.07.2026
01.
1. Mr. Adhiraj Mohanty, learned counsel appears on behalf of the petitioner and submits, under challenge is show cause notice dated 6th June, 2023 followed by order dated 8th May, 2024 cancelling his client’s registration under Central 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
(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. S.K. Roy Choudhury, learned Senior Standing Counsel and Mr. Sunil Mishra, learned Standing Counsel appears on behalf of the respective opposite Parties-Departments.
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
(Chittaranjan Dash) Judge
S.K. Guin/PA Digitally Signed Signed by: SUBASH KUMAR GUIN Reason: Authentication Location: High Court of Orissa, Cuttack Date: 23-Jul-2026 19:18:30 Signature Not Verified