" Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 37476 of 2025 M/s. S.K. Enterprises, Bhubaneswar …. Petitioner Mr. R.K. Jena, Advocate -versus- The Commissioner of CT & GST, Cuttack and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel assisted by Mr. S. Tibrewal, Additional Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR JUSTICE MURAHARI SRI RAMAN Order No. ORDER 08.01.2026 01. 1. Mr. R.K. Jena, learned counsel appears on behalf of petitioner and submits, show cause notice dated 7th October, 2024 followed by order dated 30th November, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017 and the rejection order dated 20th September, 2025 is under challenge. 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. Printed from counselvise.com Page 2 of 2 2. Mr. Sunil Mishra, learned 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 Sisira Printed from counselvise.com Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, Cuttack Date: 09-Jan-2026 15:04:36 Signature Not Verified "