M/s. Ananta Charan Biswal v. The Chief Commissioner of Commercial

Mr. A. Mohanty, Advocate -Versus- The Chief Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others … Opposite Party Mr. Sunil Mishra, Standing Counsel for CT & GST Department Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel for GST, Central Excise and Customs Department CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 24.02.2026

Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 26th September, 2022 followed by order dated 13th October, 2022 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017/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 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.

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 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.