Orissa High Court
WP(C)/11941/2026 of M/S N.S. INFRASTRUCTURE, BHUBANESWAR Vs STATE TAX OFFICER, CT AND GST, BHUBANESWAR III CIRCLE on 12 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.11941 of 2026 M/s.N.S. Infrastructure … Petitioner Mr. Daitari Behera, Advocate -Versus- State Tax Officer, CT & GST, Bhubaneswar-III Circle Bhubaneswar … Opposite Party Mr. Sheshadeba Das, Additional Standing Counsel CORAM:
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.11941 of 2026
M/s.N.S. Infrastructure
…
Petitioner
Mr. Daitari Behera, Advocate
-Versus-
State
Tax
Officer,
CT
&
GST,
Bhubaneswar-III Circle Bhubaneswar
…
Opposite Party
Mr. Sheshadeba 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
12.05.2026
01.
1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 13th May, 2024 followed by order dated 3rd December, 2024 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 her 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
Aswini Digitally Signed Signed by: ASWINI KUMAR SETHY Designation: PERSONAL ASSISTANT (SECY I/C) Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 13-May-2026 16:06:36 Signature Not Verified