Kankadahad SCS Ltd GST Cancellation Reversed

Authority: High Court of Odisha at Cuttack

Order Date: 21 August 2026

Petitioner: M/s. Kankadahad SCS Limited, represented by Advocate Sriman Arpit Mohanty.
Opposite Parties: The Principal Commissioner, CGST and Central Excise and another, represented by Advocate Debashis Pattnaik.
Background: The petitioner challenged a show‑cause notice dated 9 November 2022 and the subsequent order dated 28 August 2023 that cancelled its GST registration certificate under the Central Goods and Services Tax Act, 2017.
Petitioner’s Position: Offered to pay all outstanding tax, interest, late fee, penalty and any other sums, relying on the order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which condoned delay provided the amounts were deposited.
Opposition’s Stance: The Department’s junior standing counsel accepted that compliance with the payment condition would obligate the authority to act accordingly.

The Court directed the petitioner to deposit the entire tax liability, interest, late fee and penalty within two weeks from the order date.
The opposite party was ordered to consider the application for revocation of the GST registration cancellation within six weeks of the petitioner’s payment.
Consequently, the writ petition stands disposed of.

Topics: GST Registration, Court Order, Tax Compliance