IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.6764 of 2026 M/s. J.P.S. Enterprises, Khordha …. Petitioner Ms.Susmita Pattnaik, Advocate -versus- The Commissioner, CGST, Odisha, Bhubaneswar and others …. Opposite Parties Mr.S.K.Roy Choudhury, Senior Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 12.03.2026 01. 1. Leave is granted to the learned counsel for the petitioner to correct the description of opposite party No.1 in the cause list. 2. Learned Advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 21st January, 2020 followed by order dated 3rd February, 2020 cancelling her client's registration under Central 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 and others). She submits, her client's claim to relief including prayer for condonation of delay is covered by said order. 3. Mr.S.K.Roy Choudhury, learned Senior Standing Counsel appears on behalf of the opposite parties-Department. 4. 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. 5. The writ petition is disposed of. (Harish Tandon) Chief Justice (M.S. Raman) Judge Bichi Designation: Secretary