Orissa High Court
WP(C)/20436/2026 of AJAYANANDA NAYAK Vs SUPERITENDENT BHUBANESWAR XI RANGE, KHORDHA on 21 July 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.20436 of 2026 Ajayananda Nayak …. Petitioner Represented by Adv. Mr. Kumar Prajwal, Advocate -Versus- Superintendent Bhubaneswar XI Range, Khordha …. Opp. Party Represented by Adv. Mr. Avinash Khedia, Junior Standing Counsel For
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.20436 of 2026
Ajayananda Nayak
….
Petitioner
Represented by Adv.
Mr. Kumar Prajwal, Advocate
-Versus-
Superintendent Bhubaneswar XI
Range, Khordha
….
Opp. Party
Represented by Adv.
Mr. Avinash Khedia, Junior Standing Counsel For CGST & CX
CORAM:
HON’ BLE THE CHIEF JUSTICE
AND
HON’BLE MR. JUSTICE CHITTARANJAN DASH
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
21.07.2026
01.
1. Mr. Kumar Prajwal, learned counsel appears on behalf of Petitioner and submits that under challenge is the show cause notice dated 11th June, 2024, followed by order dated 08th October, 2025 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, that 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 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). He submits that, his client’s claim to relief including prayer for condonation of delay is covered by the said order.
2. Mr. Avinash Khedia, learned Junior Standing Counsel, appears on behalf of the opposite parties-Department.
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
Bijay/Sarbani Digitally Signed Signed by: SARBANI DASH Designation: Junior Stenographer Reason: Authentication Location: HIGH COURT OF ORISSA, CUTTACK Date: 24-Jul-2026 15:23:47 Signature Not Verified