IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.17695 of 2025 Red Eagle, Gorakabar, Tulasipur, Cuttack …. Petitioner Mrs. Z.M. Wallace, Advocate -Versus- Joint Commissioner of State Tax (Appeal), Cuttack and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel Mr. D. Das, learned Additional Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 10.07.2025 01. 1. Mrs. Z.M. Wallace, learned advocate appears on behalf of petitioner and submits, show cause notice dated 12th March, 2024 followed by order dated 30th April, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017 and the rejection order dated 11th June, 2025 is under challenge. She submits that 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. 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. 2. Mr. Sunil Mishra, learned Standing Counsel and Mr. S. Das, learned Additional Standing Counsel appears on behalf of the 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 A. Nanda Designation: Junior Stenographer