Authority: High Court of Odisha, Cuttack
Order Date: 03-Nov-2026
Case Overview
- Petitioner: M/s. Jyoti Consultants, Cuttack; represented by Advocate Kshirod Kumar Sahoo.
- Opposite Parties: Principal Commissioner GST & Central Excise Commissionerate, Bhubaneswar and others; represented by Junior Standing Counsel Debasish Pattnaik.
- The petitioner challenged a show‑cause notice dated 16‑06‑2025 and the cancellation order dated 19‑09‑2025 that revoked its GST registration certificate.
- The petitioner expressed willingness to pay all outstanding tax, interest, late fee, penalty and to file the required return.
- The petitioner relied on a precedent order dated 16‑Nov‑2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. Commissioner) which condoned delay in invoking the proviso to Rule 23 of the Odisha GST Rules, subject to full payment of dues.
- Counsel for the Department acknowledged that upon payment of the amounts, the concerned authority would take necessary action.
Final Outcome
- The petitioner is directed to deposit the total tax, interest, late fee, penalty and any other required sums within two weeks from the date of this order.
- The opposite party is instructed to consider the application for revocation of the registration certificate cancellation within six weeks from the date of this order, provided the payment is made.
- The writ petition is disposed of.
Topics: GST, Registration Cancellation