Dwaraka Jewellers Writ Disposed, Revocation Pending

Authority: High Court of Odisha, Cuttack

Order Date: 31 October 2026

Case Overview

• Petitioner: Dwaraka Jewellers, represented by Advocate Ms. Manisha Agarwal.
• Opposite Party: Superintendent, CGST & Central Excise, Bhubaneswar II Range, Odisha, represented by Junior Standing Counsel Mr. Umesh Chandra Sahoo.
• The petitioner challenged a show‑cause notice dated 29 June 2026 and the subsequent order dated 3 August 2026 that cancelled its GST registration certificate.
• The petitioner asserted willingness to pay the tax, interest, late fee, penalty and any other sums, relying on a 16 November 2022 order in W.P.(C) No.30374/2022 (Mohanty Enterprises) which condoned delay provided the petitioner deposited all dues.
• The Department’s counsel accepted that, subject to payment, the authority would take necessary action.

Final Outcome

• The Court directed the petitioner to deposit all outstanding amounts within two weeks from the order date.
• The opposite party was instructed to consider the application for revocation of the registration cancellation within six weeks of the petitioner’s payment.
• Consequently, the writ petition stands disposed.

Topics: GST Registration, Court Order, Tax Compliance