Orissa High Court
WP(C)/19429/2026 of ARUN KUMAR MOHANTY Vs THE COMMISSIONER OF CT AND GST ODISHA, CUTTACK on 7 July 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.19429 of 2026 Arun Kumar Mohanty …. Petitioner Mr. Sriman Arpit Mohanty, Advocate -versus- The Commissioner of CT & GST, Odisha and another …. Opposite parties Mr. Sheshadev Das, Additional Standing Counsel CORAM: THE
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.19429 of 2026
Arun Kumar Mohanty
….
Petitioner
Mr. Sriman Arpit Mohanty, Advocate
-versus-
The Commissioner of CT & GST,
Odisha and another
….
Opposite parties
Mr. Sheshadev Das, Additional Standing Counsel
CORAM:
THE HON’BLE THE CHIEF JUSTICE
AND
THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
07.07.2026
01.
1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 15th October, 2025 followed by order dated 15th November, 2025 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He 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.
3. The writ petition is disposed of.
(Harish Tandon) Chief Justice
(M.S. Raman) Judge MRS/Laxmikant Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 08-Jul-2026 12:27:43 Signature Not Verified