Authority: High Court of Odisha at Cuttack
Order Date: 14 October 2026
Case Overview
- Petitioner: M/s. Middlex, Puri, represented by Advocate Bibhudendra Mohanty.
- Opposite parties: Commissioner of State Tax, Cuttack and others, represented by Addl. Standing Counsel Sheshadeba Das.
- The petition (W.P.(C) No.32759 of 2026, CNR No.ODHC010774732026) challenges a show‑cause notice dated 6 November 2024 and the subsequent order dated 17 December 2024 that cancelled Middlex’s registration certificate under the Central Goods and Services Tax Act, 2017.
- The petitioner expressed readiness to pay the outstanding tax, interest, late fee, penalty and any other sums, and relied on the precedent order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which condoned delay under the proviso to Rule 23 of the Odisha GST Rules and directed consideration of revocation upon payment of dues.
- The Additional Standing Counsel for the Department, after reviewing the 2022 order, conceded that if the petitioner complies with the payment requirement, the concerned authority must take the necessary action.
Final Outcome
- The Court directed the petitioner to deposit all taxes, interest, late fee, penalty and any other amounts within two weeks from the date of the order.
- The opposite party was ordered to consider the application for revocation of the registration certificate cancellation not later than six weeks from the date of the order.
- Accordingly, the writ petition was disposed.
Topics: GST Registration, Tax Litigation, Judicial Relief