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Santosh Kumar Pattnaik vs. The Commissioner, CT And GST, Cuttack

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WP(C)/8046/2025HC OrissaGSTCNR ODHC01019716202520 March 2025Bench: MR. JUSTICE ARINDAM SINHA (ACJ),MR. JUSTICE M.S.SAHOO2 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.8046 of 2025 Santosh Kumar Pattnaik …. Petitioner Represented By Adv. – Mr. Gourav Kumar Roy Choudhury, Advocate -versus- The Commissioner, CT and GST, Cuttack Odisha and others …. Opposite Parties Represented By Adv. – Mr. S. Das, Additional Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 20.03.2025

01.

1. Mr. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 12th February, 2019 followed by order dated 21st February, 2019 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

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submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

2.

Mr. Das, learned advocate, Addl. Standing Counsel appears on behalf of revenue.

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.

(Arindam Sinha)

Acting Chief Justice

(M.S. Sahoo)

Judge Sks

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.