Orissa High Court
WP(C)/15432/2026 of GOBINDA CHANDRA SAHU Vs COMMISSIONER OF CT AND GST, CUTTACK on 20 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.15432 of 2026 Gobinda Chandra Sahu …. Petitioner Mr. Jyoti Ranjan Behera, Advocate -versus- Commissioner of CT & GST, Cuttack, Odisha and another …. Opposite Parties Mr. Sunil Mishra, Standing Counsel Mr. Sheshadeba Das,
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.15432 of 2026
Gobinda Chandra Sahu
….
Petitioner
Mr. Jyoti Ranjan Behera, Advocate
-versus-
Commissioner of CT & GST,
Cuttack, Odisha and another
….
Opposite Parties
Mr. Sunil Mishra, Standing Counsel
Mr. Sheshadeba Das, Additional Standing Counsel Mr. Sourav Tibrewal, Additional Standing Counsel for State GST
CORAM:
HON’BLE THE CHIEF JUSTICE
AND
HON’BLE MR JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
20.05.2026
01.
1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 9th December, 2022 followed by order dated 17th June, 2023 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
(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. Sunil Mishra, learned 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
Sisira Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, Cuttack Date: 22-May-2026 15:32:48 Signature Not Verified