BharatTaxGST

Bijay Behera vs. The Superintendent, CGST And Central Excise, Puri-Ii Range

Original PDF →
WP(C)/16947/2026HC OrissaGSTCNR ODHC01037177202607 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.16947 of 2026 CNR No.ODHC010371772026 Bijay Behera …. Petitioner Represented by Adv.– Mr. Abhishek Sahoo, Advocate -Versus- The Superintendent, CGST and Central Excise, Puri-II Range and another …. Opposite Parties Represented by Adv._ Mr. Bismay Anand Prusty, Senior Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 07.08.2026 (Hybrid mode)

01.

1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 13th August, 2025 followed by order dated 9th October, 2025 cancelling the registration certificate of the petitioner under Odisha Goods and Services Tax Act, 2017 is under challenge. 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 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."

1.1.

He submits, the claim of the petitioner to relief including prayer for condonation of delay is covered by said order.

2.

Learned Senior 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.

3.

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 consider application for revocation of cancellation of the registration certificate within a period not later than six weeks from today.

4.

In view of the aforesaid observation, the writ petition stands disposed of.

(Manash Ranjan Pathak) Judge

(M.S. Raman) Judge

Laxmikant

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.