Orissa High Court
WP(C)/21189/2026 of DILLIP KUMAR PARIDA Vs ADDL STATE TAX OFFICER, DHENKANAL CIRCLE, DHENKANAL on 20 July 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.21189 of 2026 Dillip Kumar Parida …. Petitioner Mr. Sujyoti Kumar Das , Advocate -Versus- Additional State Tax Officer, Dhenkanal Circle, Dhenkanal & Anr. …. Opposite Parties Mr. Seshadeba Das Addl. Standing Counsel CORAM:
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.21189 of 2026
Dillip Kumar Parida
….
Petitioner
Mr. Sujyoti Kumar Das , Advocate
-Versus-
Additional State Tax Officer,
Dhenkanal Circle, Dhenkanal & Anr.
….
Opposite Parties
Mr. Seshadeba Das Addl. Standing Counsel
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. Learned advocate appears on behalf of petitioner and submits that the challenge is to the show cause notice dated 6th February, 2024 followed by order dated 30th March, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He further submits that the petitioner 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. 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
AKPradhan/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