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Abhiram Malik vs. Chief Commissioner, CT And GST, Odisha, Cuttack

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WP(C)/11318/2026HC OrissaGSTCNR ODHC01026551202604 May 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 W.P.(C) No.11318 of 2026 Abhiram Malik …. Petitioner Represented by Adv.– Mr. Jitendra Kumar Palei, Advocate -Versus- Chief Commissioner, CT & GST, Odisha and others …. Opposite Parties Represented by Adv.– Mr. Umesh Chandra Sahoo, Junior Standing Counsel CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 04.05.2026 01. 1. Mr. Jitendra Kumar Palei, learned counsel appears on behalf of the petitioner and submits, under challenge is show cause notice dated 2nd June, 2025 followed by order dated 11th September, 2025 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He 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.

2.

Mr. Umesh Chandra Sahoo, learned Junior Standing Counsel appears on behalf of the opposite Parties-Department.

3.

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.

4.

The writ petition is disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

S.K. Guin/PA

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.