Orissa High Court
WP(C)/15362/2026 of M/S SUBASH TRADERS, SUNDARGARH Vs COMMISSIONER, CENTRAL GOODS AND SERVICES TAX (CGST) AND CENTRAL EXCISE, BHUBANESWAR on 15 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.15362 of 2026 M/s. Subash Traders, Sundergarh … Petitioner Mr. Santosh Kumar Mishra, Advocate -Versus- Commissioner, Central Goods and Services Tax (CGST) and Central Excise, Bhubaneswar and others … Opposite Parties Mr. B.A.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.15362 of 2026
M/s. Subash Traders, Sundergarh
…
Petitioner
Mr. Santosh Kumar Mishra, Advocate
-Versus-
Commissioner,
Central
Goods
and
Services Tax (CGST) and Central
Excise, Bhubaneswar and others
…
Opposite Parties
Mr. B.A. Prusty, Senior Standing Counsel
CORAM:
THE HON’BLE THE CHIEF JUSTICE
AND
THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
15.05.2026
01.
1. Mr. S.K. Mishra, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 5th November, 2024 followed by order dated 27th February, 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. Prusty, 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
SK Jena/Sr. Secy. Digitally Signed Signed by: SANJAY KUMAR JENA Designation: Asst. Registrar-cum-Sr. Secretary Reason: Authentication Location: High Court of Orissa, Cuttack. Date: 18-May-2026 18:33:24 Signature Not Verified