IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.24566 of 2026 CNR No.ODHC010584032026 Prasanjit Majhi …. Petitioner Represented by Adv.– Ms. Itishree Tripathy, Advocate -Versus- The Superintendent of CGST and …. Opposite Party Central Excise, Malkangiri Range, Malkangiri Represented by Adv._ Mr. Bismay Anand Prusty, Senior Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN ORDER Order No. 02.09.2026 (Hybridmode) 01. 1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 14th May, 2024 followed by order dated 15th January, 2025 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 is under challenge. She submits that the petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. She 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,Cuttackandothers), wherein it has been observed as follows:- Page 1 of 2

"2.Inthatviewofthematter,thedelayinPetitioner’sinvoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules(OGSTRules)iscondonedanditisdirectedthatsubjectto 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." 1.1. She submits, the claim of the petitioner to relief including prayer for condonation of delay is covered by said order. 2. Learned Senior Standing Counsel appearing for the Department-opposite party upon perusal of said order, conceded that in the event the petitioner complies with the requirement and deposits the amounts as undertaken, the authority concerned shall do the needful. 3. In view of conceded position, the petitioner shall make payments as undertaken within a period of two weeks hence and on such eventuality the opposite party shall consider application for revocation of cancellation of the registration certificate within a period not later than six weeks from today. 4. In view of the aforesaid observation, the writ petition stands disposed of. (ManashRanjanPathak) Judge (M.S.Raman) Signature Not Verified Digitally Signed Judge Signed by: LAXMIKANT MOHAPATRA Designation:LaxmikantSenior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 03-Sep-2026 10:33:36 Page 2 of 2

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.24566 of 2026 CNR No.ODHC010584032026 Prasanjit Majhi …. Petitioner Represented by Adv.– Ms. Itishree Tripathy, Advocate -Versus- The Superintendent of CGST and …. Opposite Party Central Excise, Malkangiri Range, Malkangiri Represented by Adv._ Mr. Bismay Anand Prusty, Senior Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN ORDER Order No. 02.09.2026 (Hybridmode) 01. 1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 14th May, 2024 followed by order dated 15th January, 2025 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 is under challenge. She submits that the petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. She 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,Cuttackandothers), wherein it has been observed as follows:- Page 1 of 2

"2.Inthatviewofthematter,thedelayinPetitioner’sinvoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules(OGSTRules)iscondonedanditisdirectedthatsubjectto 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." 1.1. She submits, the claim of the petitioner to relief including prayer for condonation of delay is covered by said order. 2. Learned Senior Standing Counsel appearing for the Department-opposite party upon perusal of said order, conceded that in the event the petitioner complies with the requirement and deposits the amounts as undertaken, the authority concerned shall do the needful. 3. In view of conceded position, the petitioner shall make payments as undertaken within a period of two weeks hence and on such eventuality the opposite party shall consider application for revocation of cancellation of the registration certificate within a period not later than six weeks from today. 4. In view of the aforesaid observation, the writ petition stands disposed of. (ManashRanjanPathak) Judge (M.S.Raman) Signature Not Verified Digitally Signed Judge Signed by: LAXMIKANT MOHAPATRA Designation:LaxmikantSenior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 03-Sep-2026 10:33:36 Page 2 of 2