Orissa High Court
WP(C)/12192/2026 of M/S.HARE KRISHNA DHAL, KENDRAPARA Vs JOINT COMMISSIONER, BHUBANESWAR on 30 June 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.12192 of 2026 M/s. Hare Krishna Dhal …. Petitioner Represented by Adv.– Mr. Madhab Lal Agarwal, Advocate -Versus- Joint Commissioner, Bhubaneswar and others …. Opposite Parties Represented by Adv.– Mr. Debasis
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.12192 of 2026
M/s. Hare Krishna Dhal
….
Petitioner
Represented by Adv.–
Mr. Madhab Lal Agarwal, Advocate
-Versus-
Joint Commissioner, Bhubaneswar
and others
….
Opposite Parties
Represented by Adv.–
Mr. Debasis Patnaik, Junior Standing Counsel
CORAM:
HON’ BLE THE CHIEF JUSTICE
AND
HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
30.06.2026
01.
1. Mr. Madhab Lal Agarwal, learned counsel appears on behalf of the petitioner and submits, under challenge is show cause notice dated 23rd May, 2025 followed by orders dated 10th July, 2025 and 2nd April, 2026 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. Debasis Patnaik, learned Junior 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
S.K. Guin/PA Digitally Signed Signed by: SUBASH KUMAR GUIN Reason: Authentication Location: High Court of Orissa, Cuttack Date: 02-Jul-2026 19:34:17 Signature Not Verified