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Rangadhar Meher vs. Additional State Tax Officer, CT And GST Circle, Sonepur

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WP(C)/8153/2026HC OrissaGSTCNR ODHC01016927202616 April 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.8153 of 2026 Rangadhar Meher …. Petitioner Represented by Adv.– Mr. Abhishek Sahoo, Advocate -Versus- Additional State Tax Officer, CT and GST Circle, Sonepur and another …. Opposite Parties Represented by Adv.– Mr. Sunil Mishra, Standing Counsel Mr. S. Tibrewal, Addl. Standing Counsel CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 16.04.2026 01. 1. Mr. Abhishek Sahoo, learned counsel appears on behalf of the petitioner and submits, under challenge is show cause notice dated 12th February, 2025 followed by order dated 24th March, 2025 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, 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 her 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. Sunil Mishra, learned Standing Counsel appears on behalf of the opposite Party-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.