Khetrabasi Halwa vs Additional Sto Of Ct & Gst
2026 Latest Caselaw 2855 Ori

Orissa High Court

Khetrabasi Halwa vs Additional Sto Of Ct & Gst on 24 March, 2026

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                IN THE HIGH COURT OF ORISSA AT CUTTACK
                            WP(C) No.5955 of 2026

            Khetrabasi Halwa                               ...              Petitioner
                                                         Mr.Debrat Sethy, Advocate
                                       -Versus-
            Additional STO of CT & GST, Koraput ...             Opposite Party
            Circle
                           Mr. Sourav Tibrewal, Additional Standing Counsel

                               CORAM:
                   THE HON'BLE THE CHIEF JUSTICE
                                 AND
             THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN

                                             ORDER

Order No. 24.03.2026

01. 1. Learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 14th May, 2024 followed by order dated 11th July, 2024 cancelling his client's registration under Central Goods and Services Tax Act, 2017. He 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 his client to be accepted by the Department. He 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). He submits, his client's claim to relief including prayer for condonation of delay is covered by said order.

2. Mr. Tibrewal, learned Additional Standing Counsel appeared on behalf of the opposite party.

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

Aswini

Signature Not Verified Digitally Signed Signed by: ASWINI KUMAR SETHY Designation: Personal Assistant (Secretary-in-charge) Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 24-Mar-2026 19:45:57