Authority: High Court of Odisha, Cuttack
Order Date: 14 October 2026
Case Overview
- Petitioner: M/s. Abdhish Dhal Samanta, represented by Advocate Gourav Kumar Roy Choudhury.
- Opposite Party: The Chief Commissioner, CT & GST, Odisha, represented by Addl. Standing Counsel Sheshadeba Das.
- Writ petition W.P.(C) No.32081 of 2026 challenges a show‑cause notice dated 14 August 2025 and the subsequent cancellation order dated 13 September 2025 of the petitioner’s registration certificate under the Central Goods and Services Tax Act, 2017.
- The petitioner seeks condonation of delay and revocation of the cancellation, relying on a coordinate bench order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which condoned delay under Rule 23 of the OGST Rules subject to payment of dues.
- The opposite party, after reviewing the cited order, agreed that if the petitioner deposits all taxes, interest, late fee, penalty and complies with formalities, the authority will process the revocation.
Final Outcome
- The court directs the petitioner to make the required payments within two weeks from the order date.
- The opposite party shall consider the application for revocation of the registration certificate cancellation within six weeks of receipt of payment.
- Accordingly, the writ petition is disposed of.
Topics: GST, Court Order