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Debadatta Nayak vs. The Superintendent Of CGST And Central Excise,Keonjhar Circle

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WP(C)/21789/2025HC OrissaGSTCNR ODHC01054202202504 September 2025Bench: 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.21789 of 2025 Debadatta Nayak …. Petitioner Represented by Adv.– Ms. Upasana Bal, Advocate -Versus- The Superintendent of CGST & Central Excise, Keonjhar Circle, Odisha …. Opposite Party Represented by Adv.– Mr. Avinash Kedia, Junior Standing Counsel CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 04.09.2025 01. 1. Ms. Upasana Bal, learned advocate appears on behalf of the petitioner and submits, under challenge is show cause notice dated 23rd January, 2020 followed by order dated 6th February, 2020 cancelling her 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. Avinash Kedia, learned Junior 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.