Maa Tareni Coal GST Registration Revocation Reviewed

Authority: High Court of Odisha, Cuttack

Order Date: 25 September 2026

Case Overview

• Petitioner: M/s. Maa Tareni Coal Transport Firm, Angul.
• Opposite Party: Superintendent, CGST & Central Excise, Talcher.
• Writ Petition (C) No.30955 of 2026 filed challenging cancellation of registration certificate under Odisha GST Act, 2017.
• Show‑cause notice dated 8 September 2025; cancellation order dated 14 October 2025.
• Petitioner offered to pay tax, interest, late fee, penalty and file return; relied on earlier judgment dated 16 November 2022 in W.P.(C) No.30374 (Mohanty Enterprises) which condoned delay if amounts deposited.
• Standing Counsel for the department accepted that compliance would trigger necessary action.

Final Outcome

• Petitioner directed to deposit all pending taxes, interest, late fee, penalty and any other dues within two weeks from the order date.
• Upon receipt of payment, the opposite party shall consider the application for revocation of the cancellation within six weeks.
• The writ petition is disposed; any pending applications, if any, are also disposed.

Topics: GST Registration, Court Order