Orissa High Court
WP(C)/11443/2026 of KESHAB CHANDRA JENA Vs ASSISTANT COMMISSIONER OF STATE TAX, CT AND GST, KORAPUT on 12 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.11443 of 2026 Keshab Chandra Jena …. Petitioner Ms.Itishree Tripathy along with Mr.J.K.Palei Advocates -versus- Assistant Commissioner of State Tax, CT & GST, Koraput Circle, Koraput …. Opposite Party Mr.Sunil Mishra,
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.11443 of 2026
Keshab Chandra Jena
….
Petitioner
Ms.Itishree Tripathy along with
Mr.J.K.Palei Advocates
-versus-
Assistant Commissioner of State
Tax, CT & GST, Koraput Circle,
Koraput
….
Opposite Party
Mr.Sunil Mishra, 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
12.05.2026
01.
1. Ms.Itishree Tripathy, learned Advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 23rd May, 2025 followed by order dated 23rd June, 2025 cancelling her client's registration under Central Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the Department. She 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). She submits, her client's claim to relief including prayer for condonation of delay is covered by said order.
2. Mr.Mishra, learned 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
(M.S. Raman) Judge Bichi Digitally Signed Signed by: BICHITRANANDA SAHOO Designation: Secretary Reason: Authentication Location: Orissa High Court, Cuttack Date: 13-May-2026 17:59:14 Signature Not Verified