Authority: High Court of Odisha at Cuttack
Order Date: 21 August 2026
Case Overview
- Petitioner: M/s. Mami Behera, represented by Advocate Subash Chandra Sahoo.
- Opposite Parties: The Principal Commissioner, CGST and Central Excise and another, represented by Senior Standing Counsel Bismay Anand Prusty.
- Writ petition W.P.(C) No.22192 of 2026 (CNR No. ODHC010521152026) challenges a show‑cause notice dated 24 May 2025 and the subsequent order dated 2 July 2025 cancelling the petitioner’s GST registration certificate under the Central Goods and Services Tax Act, 2017.
- Petitioner seeks condonation of delay and revocation of cancellation, relying on a precedent order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha) which allowed condonation subject to payment of taxes, interest, late fee, penalty and compliance with formalities.
- The opposite party conceded that upon payment of the amounts, the authority would consider revocation.
Final Outcome
- The Court directs the petitioner to deposit all taxes, interest, late fee, penalty and any other required sums within two weeks from the date of the order.
- The opposite party is directed to consider the application for revocation of the registration cancellation not later than six weeks from the date of the order, provided the payment is made.
- The writ petition is disposed of.
Topics: GST Registration, Tax Compliance, Judicial Relief