M/S.Om Shree Sai Ram Liftings, Ganjam vs. Superintendent, CGST And Ce, Bhubaneswar-Vi Range, Bhubaneswar
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Cause title — parties, addresses and appearances
ORDER 20.05.2026 01. 1. Ms.Archana Behera, learned Advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 11th February, 2025 followed by order dated 10th October, 2025 cancelling her client's registration under Central Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the Department. She 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). She submits, her client's claim to relief including prayer for condonation of delay is covered by said order.
Mr.Kedia, 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).
"
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
(M.S. Raman) Judge Bichi
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.