Orissa High Court
WP(C)/13494/2026 of M.RAJA RAO Vs THE COMMISSIONER, CT AND GST, CUTTACK on 13 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.13494 of 2026 M Raja Rao … Petitioner Mr. Soumendra Kumar Nayak, Advocate -Versus- The Commissioner, CT & GST, Odisha and others … Opposite Party Mr. Sourav Tibrewal, Additional Standing Counsel CORAM: THE HON’BLE THE
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.13494 of 2026
M Raja Rao
…
Petitioner
Mr. Soumendra Kumar Nayak, Advocate
-Versus-
The Commissioner, CT & GST, Odisha
and others
…
Opposite Party
Mr. Sourav Tibrewal, 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
13.05.2026
01.
1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 12th April, 2023 followed by order dated 19th June, 2023 cancelling his client’s registration under Central 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
(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
Laxmikant Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 15-May-2026 10:53:43 Signature Not Verified