Orissa High Court
WP(C)/15845/2026 of BIKASH KUMAR JENA Vs SUPERINTENDENT, CGST AND CENTRAL EXCISE,CHOUDWAR RANGE, CUTTACK on 22 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 15845 of 2026 Bikash Kumar Jena …. Petitioner Ms. Itishree Tripathy, Advocate along with Mr. J.K. Palei, Advocate -versus- Superintendent, CGST & Central Excise, Choudwar Range, Cuttack …. Opposite Party Mr. Mukesh Agrawal,
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No. 15845 of 2026
Bikash Kumar Jena
….
Petitioner
Ms. Itishree Tripathy, Advocate
along with Mr. J.K. Palei, Advocate
-versus-
Superintendent, CGST & Central
Excise, Choudwar Range, Cuttack
….
Opposite Party
Mr. Mukesh Agrawal, Junior Standing Counsel
CORAM:
HON’BLE THE CHIEF JUSTICE
AND
HON’BLE MR JUSTICE ANANDA CHANDRA BEHERA
Order No.
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ORDER
22.05.2026
01.
1. Mr. Palei, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 16th November, 2025 followed by order dated 30th December, 2025 cancelling his client’s registration under Odisha 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. Mr. Agrawal, learned Junior Standing Counsel appears on behalf of the opposite party-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
(A. C. Behera) Judge
S. Behera Digitally Signed Signed by: SUMANTA BEHERA Reason: Authentication Location: High Court of Orissa, Cuttack Date: 22-May-2026 17:22:53 Signature Not Verified