Debashis Nayak vs. Superitendent Bhubaneswar 1 Circle, Khordha
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
2026
1. Mr. Kumar Prajwal, learned counsel appears on behalf of petitioner and submits that the challenge is to the show cause notice dated 5th April, 2024 followed by order dated 20th May, 2024 cancelling his client’s registration under Goods and Services Tax Act, 2017. He further 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. Mukesh Agarwal, learned Junior Standing Counsel appears on behalf of the opposite party-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, 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.
The writ petition is disposed of.
(Harish Tandon) Chief Justice
(Chittaranjan Dash) Judge
AK Pradhan/Priyanka
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.