Authority: High Court of Odisha, Cuttack

Order Date: 31.10.2026

Case Overview

  • Parties: Petitioner – M/s. Pooja, Townhall Road, Telenga Bazar, Cuttack; Opposite Party – State Tax Officer, Cuttack‑I, West Circle, represented by Standing Counsel Mr. Sunil Mishra.
  • Nature of Proceeding: Writ petition (W.P.(C) No.35121 of 2026) challenging the cancellation of the petitioner’s registration certificate under the Central Goods and Services Tax Act, 2017, effected by a show‑cause notice dated 10 March 2026 and an order dated 29 April 2026.
  • Petitioner’s Claim: The petitioner, through Advocate Ms. Kajal Sahoo, asserted readiness to pay the outstanding tax, interest, late fee, penalty and any other dues along with the required return. The claim relied on a prior judgment dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha), which held that delay in invoking the proviso to Rule 23 of the Odisha GST Rules could be condoned, provided the petitioner deposited all liabilities and complied with formalities.
  • Department’s Position: Standing Counsel for the Department, after reviewing the 2022 precedent, conceded that if the petitioner fulfills the payment obligations, the concerned authority should take appropriate action.
  • Court’s Observations: The Court noted the concession by the opposite party and directed that the petitioner make the required payments within two weeks from the date of the order. It further directed that, upon receipt of such payment, the opposite party must consider the application for revocation of the cancellation of the registration certificate within a period not later than six weeks from the date of this order.

Final Outcome

  • The writ petition is disposed of. Conditional relief is granted: revocation of the GST registration cancellation will be considered only after the petitioner deposits all dues within the stipulated two‑week period, and the tax officer must act on the revocation request within six weeks of the order.

Topics: GST Registration, Tax Compliance