Authority: High Court of Odisha at Cuttack
Order Date: 16 September 2026
Case Overview
- Petitioner: M/s. Giridhari Dash, represented by Advocate Adhiraj Mohanty.
- Opposite parties: The Chief Commissioner of Commercial Taxes and Goods, Odisha and others, represented by Senior Standing Counsel Bismay Anand Prusty.
- Writ petition W.P.(C) No.27615 of 2026 challenged the cancellation of the petitioner’s registration certificate under the Central Goods and Services Tax Act, 2017, effected by a show‑cause notice dated 14 August 2025 and an order dated 14 October 2025.
- The petitioner asserted readiness to pay all taxes, interest, late fee, penalty and any other dues, relying on a prior judgment dated 16 November 2022 (W.P.(C) No.30374 of 2022) which condoned delay provided the amounts were deposited.
Court Observations
- The Court noted that the opposite party, upon perusal of the 2022 order, conceded that compliance with the payment requirement would obligate the concerned authority to act.
- The Court directed that the petitioner must deposit the outstanding amounts within two weeks from the date of the order.
- It further directed the opposite party to consider the application for revocation of the cancellation of the registration certificate within six weeks from the date of the order.
Final Outcome
- The writ petition stands disposed.
- Upon payment within the stipulated two‑week period, the authority shall process the revocation of the GST registration cancellation within six weeks.
Topics: GST Registration, Court Order