Authority: High Court of Odisha at Cuttack

Order Date: 31.10.2026

Case Overview

  • Petitioner: M/s. Chicvogue Fashions LIP, Ganjam, represented by Ms. Kajal Sahoo, Advocate.
  • Opposite Party: State Tax Officer, Bhubaneswar‑II Circle, Bhubaneswar, represented by Mr. Sunil Mishra, Standing Counsel.
  • Nature of Proceeding: Writ Petition (Civil) No.35238 of 2026 challenging a show‑cause notice dated 12 August 2024 and an order dated 19 September 2024 that cancelled the petitioner’s registration certificate under the Central Goods and Services Tax Act, 2017.
  • Key Allegation: The petitioner contended that the cancellation was improper and sought condonation of delay in invoking the proviso to Rule 23 of the Odisha GST Rules, offering to pay all outstanding tax, interest, late fee, penalty and any other sums.
  • Precedent Cited: Order dated 16 November 2022 of the coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack) which held that delay in invoking the proviso to Rule 23 could be condoned provided the petitioner deposited all dues and complied with formalities.
  • Standing Counsel’s Position: Upon perusal of the cited order, the Department’s standing counsel conceded that if the petitioner complies with the payment requirement, the concerned authority shall take the necessary action.

Court Directions

1. The petitioner is directed to deposit the entire amount of tax, interest, late fee, penalty and any other required sums within two weeks from the date of this order.

2. The opposite party (State Tax Officer) is directed to consider the petitioner’s application for revocation of the cancellation of the GST registration certificate within six weeks from the date of this order, provided the payments are made as directed.

3. In view of the above observations and the concession by the Department, the writ petition is disposed of.

Final Outcome

  • The writ petition is dismissed; the petitioner must make the stipulated payments within two weeks, after which the tax authority will evaluate revocation of the GST registration cancellation within six weeks.

Topics: GST Registration, Tax Compliance, Court Order