Authority: High Court of Odisha at Cuttack
Order Date: 28 August 2026
Case Overview
- Petitioner: M/s. Debasis Sahu, represented by Advocate Mr. Ramesh Chandra Jena.
- Opposite Party: Superintendent of GST & Central Excise, Bhubaneswar VI Range, represented by Advocate Mr. Debashis Pattnaik, Junior Standing Counsel.
- The petition challenges the show‑cause notice dated 4 February 2026 and the order dated 6 April 2026 that cancelled the petitioner’s GST registration certificate under the Central Goods and Services Tax Act, 2017.
- Petitioner relied on a precedent order dated 16 November 2022 (W.P.(C) No.30374 of 2022, M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which allowed condonation of delay provided the taxpayer deposited all dues.
- The Department’s counsel conceded that if the petitioner complies with the payment requirement, the authority will take necessary action.
Final Outcome
- The Court directed the petitioner to deposit all taxes, interest, late fee, penalty and any other amounts within two weeks of this order.
- The opposite party was ordered to consider the application for revocation of the GST registration cancellation within six weeks from the date of the order, provided the payments are made.
- Consequently, the writ petition is disposed of.
Topics: GST Registration, Legal Dispute, Tax Compliance