Orissa High Court
WP(C)/17405/2026 of JYOTSHNA RANI ROUT Vs THE SUPERINTENDENT OF CGST AND CX, PARADEEP-II, RANGE, ODISHA. on 2 July 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.17405 of 2026 Jyotshna Rani Rout …. Petitioner Mr. Ankit Prasad, Advocate -versus- The Superintendent of CGST and CX, Paradeep-II, Range, Odisha …. Opposite party Mr. Bismay Anand Prusty, Senior Standing Counsel CORAM: THE
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.17405 of 2026
Jyotshna Rani Rout
….
Petitioner
Mr. Ankit Prasad, Advocate
-versus-
The Superintendent of CGST and
CX, Paradeep-II, Range, Odisha
….
Opposite party
Mr. Bismay Anand Prusty, Senior 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
02.07.2026
01.
1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 18th October, 2024 followed by order dated 14th November, 2024 cancelling his client’s registration under Central 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: 03-Jul-2026 16:51:22 Signature Not Verified