Authority: High Court of Odisha, Cuttack

Order Date: 14 October 2026

Case Overview

  • Petitioner: M/s. Maa Sunadei Indane Gramin Vitrak, represented by Advocate Sabyasachi Panda.
  • Opposite parties: Commissioner of Commercial Taxes & GST, Odisha, and another party, represented by Additional Standing Counsel Sheshadev Das.
  • Writ petition W.P.(C) No.33322 of 2026 challenged the show‑cause notice dated 7 July 2025 and the subsequent order dated 7 August 2025 that cancelled the petitioner’s registration certificate.
  • Petitioner expressed willingness to pay all outstanding tax, interest, late fee, penalty and any other sums, relying on the precedent order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (Mohanty Enterprises) which condoned delay and conditioned revocation on full payment.
  • The Department’s counsel accepted that if the petitioner complies with the payment requirement, the concerned authority shall take necessary action.

Final Outcome

  • The Court directed the petitioner to deposit the total tax liability, interest, late fee, penalty and any other amounts within two weeks from the date of the order.
  • The opposite party (Commissioner of CT & GST) was ordered to consider the application for revocation of the registration‑certificate cancellation within six weeks of the petitioner’s payment.
  • Consequently, the writ petition stands disposed.

Topics: Registration Cancellation, GST Compliance, Judicial Relief