Judgment
Page 1 of 3
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.29877 of 2026 CNR No.ODHC010704662026
M/s. A.N. Construction, Nimapara, Puri ….
Petitioner
Ms. Itishree Tripathy, Advocate
-Versus-
Assistant Commissioner of State Tax, Puri Circle, Puri ….
Opposite Party
Mr. Sourav Tibrewal, Addl. Standing Counsel, CT & GST Organization
CORAM:
HON’BLE DR. JUSTICE SANJEEB K PANIGRAHI AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
ORDER 17.09.2026 01.
1.
This matter is taken up through hybrid arrangement.
2.
Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 8th March, 2025 followed by order dated 25th April, 2025 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 is under challenge. He submits that the petitioner is ready and willing to pay the
Page 2 of 3
tax, interest, late fee, penalty and any other sum required to be paid along with the return. 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), wherein it has been observed as follows:- "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."
2.1. He submits, the claim of the petitioner to relief including prayer for condonation of delay is covered by said order.
3.
Learned Additional Standing Counsel appearing for the Department-opposite parties upon perusal of said order, conceded that in the event the petitioner complies with the requirement and deposits the amounts as undertaken, the authority concerned shall do the needful.
4.
In view of conceded position, the petitioner shall make payments as undertaken within a period of two weeks hence and on such eventuality the opposite party shall
Page 3 of 3
consider application for revocation of cancellation of the registration certificate within a period not later than six weeks from today.
5.
In view of the aforesaid observation, the writ petition stands disposed of.
(Dr. Sanjeeb K Panigrahi) Judge
(Murahari Sri Raman) Judge Laxmikant Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 18-Sep-2026 16:20:32 Signature Not Verified