IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.908 of 2025 M/s. Hrusikesh Mohapatra, Mayurbhanj …. Petitioner Represented By Adv. – Ms. Kajal Sahoo, Advocate -versus- State Tax Officer, Mayurbhanj …. Opposite Party Represented By Adv. – Mr. T.K. Satapathy, Sr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. ORDER 13.01.2025 01. 1. Ms. Sahoo, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 1st November, 2022 followed by order dated 14th November, 2022 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 his 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. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of the department. We notice he had appeared in M/s. Mohanty Enterprises (supra). 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) Judge (M.S. Sahoo) Judge Jyoti Designation: Jr. Stenographer