Authority: High Court of Odisha, Cuttack

Order Date: 30 September 2026

Case Overview

  • Writ Petition (Civil) No. 28445 of 2026, CNR No. ODHC010680212026, filed by M/s. Ghanashyam Nayak (Petitioner) represented by Advocate Ms. Archana Behera.
  • Opposite parties: Chief Commissioner's Office, GST Bhawan and others, represented by Standing Counsel Mr. Mukesh Agarwal.
  • The dispute arose from a Show‑Cause Notice dated 08‑03‑2025 followed by an Order of Cancellation dated 11‑07‑2025, which cancelled the Petitioner's GST registration certificate.
  • The Petitioner contended readiness to pay the tax, interest, late fee, penalty and any other dues, and relied on a prior judgment dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, C.T & G.S.T, Odisha) which condoned delay provided the petitioner deposited all dues.
  • The cited judgment observed: “In that view of the matter, the delay in Petitioner's invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner's application for revocation will be considered in accordance with law.”
  • Standing Counsel for the Department acknowledged that if the Petitioner complies with the payment requirement, the concerned authority will take necessary action.

Court Directions

  • The Court ordered that the Petitioner must make the required payments within two weeks from the date of this order.
  • Upon receipt of the payments, the Opposite Party (GST Department) is directed to consider the application for revocation of the cancellation of the registration certificate within six weeks from the date of this order.
  • Consequently, the writ petition stands disposed of.

Final Outcome

  • The petition is dismissed; the Petitioner is given a two‑week window to settle all tax liabilities, interest, late fee, and penalty.
  • The GST Department must evaluate and potentially revoke the cancellation within six weeks after the payments are made.

Topics: GST, Court Order

Digitally Signed by GITANJALI NAYAK, Senior Stenographer (Signature Not Verified); Authentication Location: OHC; Date & Time: 30‑Sep‑2026 16:59:20