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Upendra Kumar Sahoo (Prop- Kumar Enterprises),Puri vs. The Superintendent CGST And Central Excise, Bhubaneswar X Range Range,Bhubaneswar

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WP(C)/13435/2026HC OrissaGSTCNR ODHC01031545202602 July 2026Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.13435 of 2026 Upendra Kumar Sahoo …. Petitioner Mr. Abhishek Sahoo, Advocate -versus- The Superintendent, CGST & Central Excise, Bhubaneswar-X Range and others …. Opposite parties Mr. Bismay Anand Prusty, Senior Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 02.07.2026 01. 1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 5th November, 2024 followed by order dated 8th October, 2025 cancelling his client’s registration under 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.

2.

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.

3.

The writ petition is disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge MRS/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.