Orissa High Court
WP(C)/11667/2026 of BISWAJIT BEHERA Vs THE PRINCIPAL COMMISSIONER, CGST AND CENTRAL EXCISE, BHUBANESWAR on 12 May 2026
of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.11667 of 2026 Biswajit Behera … Petitioner Mr. Sriman Arpit Mohanty, Advocate -Versus- The Principal Commissioner, CGST & Central Excise, Bhubaneswar Commissionerate, Bhubaneswar and another … Opposite Party Mr. Avinash Kedia,
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.11667 of 2026
Biswajit Behera
…
Petitioner
Mr. Sriman Arpit Mohanty, Advocate
-Versus-
The Principal Commissioner, CGST &
Central
Excise,
Bhubaneswar
Commissionerate,
Bhubaneswar
and
another
…
Opposite Party
Mr. Avinash Kedia, Junior Standing Counsel
for CGST, CX & Customs
CORAM:
THE HON’BLE THE CHIEF JUSTICE
AND
THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
12.05.2026
01.
1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th November, 2024 followed by order dated 17th 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 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. Avinash Kedia, learned Junior 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
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