M/s. Subhransu Sekhar Swain v. The Commissioner, CGST, CX and Customs, Bhubaneswar & Anr.

Represented by Adv.– Mr. Gourav Kumar Roy Choudhury, Advocate -Versus- The Commissioner, CGST, CX and Customs, Bhubaneswar and another …. Opposite Parties Represented by Adv.– Mr. Debasis Patnaik, Junior Standing Counsel CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 30.06.2026

Mr. Gourav Kumar Roy Choudhury, learned counsel appears on behalf of the petitioner and submits, under challenge is show cause notice dated 8th March, 2025 followed by order dated 11th April, 2025 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, his 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 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.

Mr. Debasis Patnaik, learned Junior Standing Counsel appears on behalf of the opposite Parties-Department.

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, 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.