Orissa High Court
WP(C)/17560/2026 of M/S.MALVIK FUELS, NABARANGPUR Vs SUPERINTENDENT, CGST AND CENTRAL EXCISE NABARANGPUR RANGE, NABARANGPUR on 22 June 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.17560 of 2026 M/s. Malvik Fuels, Nabarangpur …. Petitioner Mr. Pragyant Harichandan, Advocate -versus- Superintendent, CGST & Central Excise, Nabarangpur Range, Nabarangpur and another …. Opposite Parties Mr. Sujan Kumar Roy
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.17560 of 2026
M/s. Malvik Fuels, Nabarangpur
….
Petitioner
Mr. Pragyant Harichandan, Advocate
-versus-
Superintendent, CGST & Central
Excise, Nabarangpur Range,
Nabarangpur and another
….
Opposite Parties
Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel for Department
CORAM:
HON’BLE THE CHIEF JUSTICE
AND
HON’BLE MR JUSTICE MURAHARI SRI RAMAN
Order No.
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
22.06.2026
01.
1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th November, 2024 followed by order dated 26th December, 2024 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. Sujan Kumar Roy Choudhury, learned Senior 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. Behera Digitally Signed Signed by: SUMANTA BEHERA Reason: Authentication Location: High Court of Orissa, Cuttack Date: 23-Jun-2026 18:11:06 Signature Not Verified