Prakash Meher vs The Commissioner Of Cgst
2026 Latest Caselaw 2947 Ori

Orissa High Court

Prakash Meher vs The Commissioner Of Cgst on 26 March, 2026

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                                 W.P.(C) No.7734 of 2026


            Prakash Meher                             ....              Petitioner
                                                          Represented by Adv.-
                                                      Mr. P.C. Nayak, Advocate
                                                       Mr. S.K. Sahu, Advocate
                                         -Versus-

            The Commissioner of CGST, Central         ....       Opposite Parties
            Excise & Customs, Bhubaneswar and
            others
                                                         Represented by Adv.-
                                      Mr. B.A. Prusty, Senior Standing Counsel

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

                                         ORDER

Order No.                               26.03.2026
  01.        1.     Learned counsel appears on behalf of the petitioner and

submits, under challenge is show cause notice dated 13th August,

2024 followed by order dated 1st October, 2024 cancelling his

client's registration under Central Goods and Services Tax Act,

2017. He submits, his 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.

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. B.A. Prusty, learned Senior Standing Counsel appears

on behalf of the opposite parties-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 Signature NotS.K.Verified Guin/PA Digitally Signed Signed by: SUBASH KUMAR GUIN

Location: High Court of Orissa, Cuttack Date: 30-Mar-2026 19:51:04