Orissa High Court
WP(C)/17056/2026 of CHANDRA SEKHAR GUDLA Vs SUPERINTENDENT, CGST AND CENTRAL EXCISE, RAYAGADA on 5 June 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.17056 of 2026 Chandra Sekhar Gudla …. Petitioner Ms. Itishree Tripathy, Advocate -versus- Superintendent, CGST and Central Excise, Rayagada Circle, Rayagada-1 Range, Rayagada …. Opp. Party Mr. M. Agarwal, Jr. S.C. (GST) CORAM:
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.17056 of 2026
Chandra Sekhar Gudla
….
Petitioner
Ms. Itishree Tripathy, Advocate
-versus-
Superintendent, CGST and
Central Excise, Rayagada
Circle, Rayagada-1 Range,
Rayagada
….
Opp. Party
Mr. M. Agarwal, Jr. S.C. (GST)
CORAM:
HON’BLE MR. JUSTICE MRUGANKA SEKHAR SAHOO
HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
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Order
No.
ORDER
05.06.2026 (In Virtual Court)
01.
1. Ms. Tripathy, learned Advocate for the petitioner submits, under challenge is show cause notice dated 24.12.2019 followed by order dated 06.07.2020 cancelling Petitioner’s registration under Central Goods and Services Tax Act, 2017.
It is submitted 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 CGST Return to be accepted by the Department. The learned counsel 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). It is submitted, Petitioner’s claim to relief amit including prayer for condonation of delay is covered by the said order.
2. Mr. Agarwal, learned Junior Standing Counsel (GST) 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.
(Mruganka Sekhar Sahoo)
Vacation Judge
(M.S. Raman)
Vacation Judge
Digitally Signed Signed by: AMIT KUMAR MOHANTY Reason: Authentication Location: HIGH COURT OF ORISSA, CUTTACK Date: 07-Jun-2026 16:01:25 Signature Not Verified