IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.19644 of 2026 Sudarsan Biswal …. Petitioner Mr. Prabodha Chandra Nayak and Mr. S. K. Sahu, Advocates -versus- Commissioner of Commercial Taxes …. Opposite Parties (CT) and Goods & Service Tax (GST), Cuttack and another Mr. Sheshadeba Das, ASC, CT & GST CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR JUSTICE MURAHARI SRI RAMAN ORDER Order No. 06.07.2026 01. 1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 7th October, 2024 followed by order dated 11th November, 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. Page 1 of 2 2. Mr. Sheshadeba Das, learned ASC, CT & GST 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 Not Verified Digitally M.SignedPanda Signed by: MRUTYUNJAYA PANDA Reason: Authentication Location: High Court of Orissa, Cuttack Date: 08-Jul-2026 14:42:27 Page 2 of 2

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.19644 of 2026 Sudarsan Biswal …. Petitioner Mr. Prabodha Chandra Nayak and Mr. S. K. Sahu, Advocates -versus- Commissioner of Commercial Taxes …. Opposite Parties (CT) and Goods & Service Tax (GST), Cuttack and another Mr. Sheshadeba Das, ASC, CT & GST CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR JUSTICE MURAHARI SRI RAMAN ORDER Order No. 06.07.2026 01. 1. Learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 7th October, 2024 followed by order dated 11th November, 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. Page 1 of 2 2. Mr. Sheshadeba Das, learned ASC, CT & GST 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 Not Verified Digitally M.SignedPanda Signed by: MRUTYUNJAYA PANDA Reason: Authentication Location: High Court of Orissa, Cuttack Date: 08-Jul-2026 14:42:27 Page 2 of 2