Authority: High Court of Odisha, Cuttack

Order Date: 28 August 2026

Case Overview

  • W.P.(C) No.21730 of 2026, CNR No.ODHC010512012026, filed by M/s. Chandrabhaga Handicrafts Producer Company Ltd. (Petitioner) against The Commissioner, CT & GST, Odisha, Cuttack and others (Opposite Parties).
  • Petitioner's counsel: Adv. Sidharth Shankar Padhy; Opposite side counsel: Adv. Seshadev Dash, Additional Standing Counsel.
  • The dispute concerns a show‑cause notice dated 5 September 2024 and an order dated 19 September 2024 that cancelled the petitioner's GST registration certificate under the Odisha Goods and Services Tax Act, 2017.
  • Petitioner seeks revocation of the cancellation, offering to pay all outstanding tax, interest, late fee, penalty and to file the pending return.
  • Petitioner's submission relies on the coordinate bench order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha) which condoned delay in invoking Rule 23 proviso and directed consideration of revocation upon payment of dues.

Final Outcome

  • The Court notes that the opposite party has conceded that, upon payment of the amounts, the authority shall take necessary steps.
  • Petitioner is directed to deposit the tax, interest, late fee, penalty and any other required sums within two weeks from the date of this order.
  • The opposite party is directed to consider the application for revocation of the registration certificate within six weeks from the date of this order, provided the payments are made.
  • Consequently, the writ petition is disposed of.

Topics: GST Registration, Legal Dispute