Orissa High Court
WP(C)/19182/2026 of DIBYASEN BEHERA Vs THE PRINCIPAL COMMISSIONER, CGST AND CENTRAL EXCISE, BHUBANESWAR COMMISSIONERATE, BHUBANESWAR on 6 July 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.19182 of 2026 Dibyasen Behera …. Petitioner Mr. Sriman Arpit Mohanty, Advocate -versus- The Principal Commissioner, CGST & Central Excise, Bhubaneswar and another …. Opposite Parties Mr. B. A . Prusty, Sr. Standing Counsel
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.19182 of 2026
Dibyasen Behera
….
Petitioner
Mr. Sriman Arpit Mohanty, Advocate
-versus-
The Principal Commissioner, CGST
& Central Excise, Bhubaneswar and
another
….
Opposite Parties
Mr. B. A. Prusty, Sr. Standing Counsel
CORAM:
HON’BLE THE CHIEF JUSTICE
AND
HON’BLE MR JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
06.07.2026
01.
1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 16th October, 2025 followed by order dated 19th November, 2025 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 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. B. A. Prusty, learned Sr. 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
(M.S. Raman) Judge
M. Panda Digitally Signed Signed by: MRUTYUNJAYA PANDA
Reason:
Authentication Location: High Court of Orissa, Cuttack Date: 08-Jul-2026 14:42:27 Signature Not Verified