IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.8087 of 2026 Kumar Pradipta Sahoo …. Petitioner Represented by Adv.– Ms. Upasana Bal, Advocate -Versus- The Additional CT and GST Officer, Dhenkanal Circle …. Opposite Party Represented by Adv.– Mr. Sourav Tibrewal, Additional Standing Counsel CORAM: HON’ BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 06.04.2026 01. 1. Learned counsel appears on behalf of the petitioner and submits, under challenge is show cause notice dated 6th January, 2022 followed by order dated 24th June, 2022 cancelling her client’s registration under Central Goods and Services Tax Act, 2017. She submits, 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. Sourav Tibrewal, 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