Authority: High Court of Odisha at Cuttack
Order Date: 31.08.2026
Case Overview
- Petitioner: M/s. Mandipa Traders, Bhubaneswar, represented by Advocate Mr. Susanta Kumar Baral.
- Opposite Party: Additional Commissioner of State Tax (Appeal), Cuttack & Another, represented by Additional Standing Counsel Mr. Sunil Mishra.
- The petition challenged the show‑cause notice dated 11 June 2024 and the subsequent order dated 8 July 2025 that cancelled the petitioner’s registration certificate under the Odisha Goods and Services Tax Act, 2017.
- Petitioner asserted readiness to pay all outstanding tax, interest, late fee, penalty and any other dues, relying on a precedent order dated 16 November 2022 (W.P.(C) No.30374 of 2022) which condoned delay provided the petitioner deposited the amounts due.
- The Senior Standing Counsel for the Department acknowledged that upon payment of the stipulated amounts, the concerned authority would take necessary action.
Final Outcome
- The Court directed the petitioner to deposit all taxes, interest, late fee, penalty and any other required sums within two weeks from the order date.
- The opposite party was instructed to consider the application for revocation of the cancellation of the GST registration certificate within six weeks from the date of this order, provided the petitioner complies with the payment requirement.
- Consequently, the writ petition was disposed of.
Topics: GST Registration, Tax Enforcement