Authority: High Court of Odisha at Cuttack
Order Date: 14 October 2026
Case Overview
- Petitioner: Kniit Net Industries Private Limited, Khurda.
- Opposite Party: Superintendent of CGST and Central Excise, Bhubaneswar‑II Circle.
- Writ petition W.P.(C) No.31645 of 2026 challenged the show‑cause notice dated 2 May 2026 and the cancellation order dated 5 June 2026 of the GST registration certificate under the Central Goods and Services Tax Act, 2017.
- The petitioner, through Advocate Sitanshu Kumar Dey, offered to pay the tax, interest, late fee, penalty and any other sums due, relying on a precedent order dated 16 Nov 2022 in W.P.(C) No.30374 of 2022 (Mohanty Enterprises) which allowed condonation of delay subject to full payment.
- The Junior Standing Counsel for the Department acknowledged that upon payment the concerned authority would take necessary steps.
Final Outcome
- The Court directed the petitioner to deposit all dues within two weeks from the order date.
- The opposite party was instructed to consider the application for revocation of the registration cancellation within six weeks of the petitioner’s payment.
- Accordingly, the writ petition was disposed.
Topics: GST Registration, Court Order, Tax Compliance