p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 19262 of 2025 M/s. Life’s Look Private Limited …. Petitioner Ms. I. Tripathy, Advocate -versus- Superintendent of CGST & Central Excise, Bhubaneswar-II Circle …. Opposite Party Mr. A. Kedia, Junior Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR JUSTICE MURAHARI SRI RAMAN Order No. ORDER 18.07.2025 01. 1. Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 12th March, 2024 followed by order dated 23rd May, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her 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 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 p. 2 and others). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order. 2. Mr. A. Kedia, learned Junior 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 S. Behera Designation: Senior Stenographer