Orissa High Court
WP(C)/20433/2026 of DEBASHIS NAYAK Vs SUPERITENDENT BHUBANESWAR 1 CIRCLE, KHORDHA on 20 July 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.20433 of 2026 Debashis Nayak …. Petitioner Mr. Kumar Prajwal, Advocate -Versus- The Superintendent, Bhubaneswar 1 Circle, Khurda …. Opposite Party Mr. Mukesh Agarwal, Junior Standing Counsel For CGST & CX CORAM: HON’
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.20433 of 2026
Debashis Nayak
….
Petitioner
Mr. Kumar Prajwal, Advocate
-Versus-
The Superintendent, Bhubaneswar 1
Circle, Khurda
….
Opposite Party
Mr. Mukesh Agarwal, Junior Standing Counsel For CGST & CX
CORAM:
HON’ BLE THE CHIEF JUSTICE
AND
HON’BLE MR. JUSTICE CHITTARANJAN DASH
Order No.
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ORDER
20.07.2026
01.
1. Mr. Kumar Prajwal, learned counsel appears on behalf of petitioner and submits that the challenge is to the show cause notice dated 5th April, 2024 followed by order dated 20th May, 2024 cancelling his client’s registration under Goods and Services Tax Act, 2017. He further 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 2022 (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. Mukesh Agarwal, learned Junior Standing Counsel appears on behalf of the opposite party-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
AK Pradhan/Priyanka Digitally Signed Signed by: PRIYANKA BARIK Reason: Authentication Location: HIGH COURT OF ORISSA, CUTTACK Date: 21-Jul-2026 12:06:47 Signature Not Verified