Authority: High Court of Odisha at Cuttack
Order Date: 21 August 2026
Case Overview
- Petitioner: Parul Dhar Mohapatra, proprietor of Hotel Mayurbhanj, filed W.P.(C) No.23357 of 2026 challenging the cancellation of her GST registration certificate.
- Opposite Party: The Superintendent of CGST and Central Excise.
- The cancellation was effected by a show‑cause notice dated 16 November 2025 followed by an order dated 23 December 2025 under the Central Goods and Services Tax Act, 2017.
- Petitioner submitted that she is prepared to pay the outstanding tax, interest, late fee, penalty and any other sums, and relied on the order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which allowed condonation of delay subject to payment of dues.
- The Senior Standing Counsel for the Department acknowledged that, upon payment of the amounts, the authority would take necessary action.
Final Outcome
- The Court directed the petitioner to make the required payments within two weeks.
- The Superintendent of CGST and Central Excise was instructed to consider the application for revocation of the cancellation within six weeks from the date of the order.
- Accordingly, the writ petition was disposed of.
Topics: GST Registration, Court Order