Orissa High Court
WP(C)/11074/2026 of M/S ARUPANANDA PATTNAIK Vs JOINT COMMISSIONER OF STATE TAX, CT AND GST TERRITORIAL RANGE, ANGUL on 14 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.11074 of 2026 M/s. Arupananda Pattnaik … Petitioner Mr. Romeet Panigrahi, Advocate -Versus- Joint Commissioner of State Tax, CT & GST Territorial Range, Angul … Opposite Parties Mr. S. Das, Additional Standing Counsel CORAM:
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.11074 of 2026
M/s. Arupananda Pattnaik
…
Petitioner
Mr. Romeet Panigrahi, Advocate
-Versus-
Joint Commissioner of State Tax, CT &
GST Territorial Range, Angul
…
Opposite Parties
Mr. S. Das, Additional 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
14.05.2026
01.
1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 24th May, 2025 followed by order dated 24th June, 2025 and 26th March, 2026 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. 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.
3. 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 18:28:03 Signature Not Verified