Appeal details
Counselvise Citation
[2026] 140 COUNSELVISE.COM (IDT) 832393 (HC-ODISHA)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
22-01-2026
Assessment Year
misc
Judgement Text
" Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 1953 of 2026 M/s. Hawkeye, Dhenkanal …. Petitioner Mr. Nihar Ranjan Mohanty, Advocate -versus- Commissioner, CGST, Bhubaneswar and another …. Opposite Parties Mr. S.K. Roy Choudhury, Senior Standing Counsel for GST & Central Excise and Customs CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR JUSTICE MURAHARI SRI RAMAN Order No. ORDER 22.01.2026 01. 1. Mr. Nihar Ranjan Mohanty, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 12th March, 2024 followed by order dated 17th May, 2024 cancelling his client’s registration under State 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. S.K. Roy Choudhury, learned Senior Standing Counsel appears on behalf of the opposite parties-Department. Printed from counselvise.com Page 2 of 2 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: 27-Jan-2026 18:29:41 Signature Not Verified "
AI summary
The case involves M/s. Hawkeye, a petitioner, challenging a show cause notice dated 12th March 2024 and a subsequent order dated 17th May 2024 that cancelled their registration under the State Goods and Services Tax Act, 2017. The petitioner, represented by Mr. Nihar Ranjan Mohanty, argued that they were willing to settle all dues related to taxes, interest, late fees, and penalties to have their registration reinstated. The respondent, represented by Mr. S.K. Roy Choudhury, did not contest the application for revocation of the cancellation, provided the petitioner meets all financial and procedural requirements. The court referenced a previous decision in a similar case to guide its ruling.
