Authority: High Court of Odisha at Cuttack

Order Date: 14 Oct 2026

Case Overview

  • Petitioner: M/s. Manorama Nayak, represented by Advocate Ramesh Chandra Jena.
  • Opposite Party: Assistant Commissioner of State Tax, CT & GST, represented by Additional Standing Counsel Sheshadev Das.
  • Proceedings: W.P.(C) No.9201 of 2026, CNR No. ODHC010198152026. The petitioner challenged a show‑cause notice dated 3 Aug 2024 and the subsequent order dated 6 Sep 2024 that cancelled its registration certificate under the Odisha Goods and Services Tax Act, 2017.
  • Petitioner’s Claim: Ready to pay the tax, interest, late fee, penalty and any other sum required, along with the return. Relied on order dated 16 Nov 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha) which condoned delay and directed revocation upon full payment.
  • Department’s Position: Additional Standing Counsel conceded that if the petitioner complies with the payment requirement, the concerned authority shall take the necessary action.

Final Outcome

  • The petitioner is directed to deposit all taxes, interest, late fee, penalty and any other required amounts within two weeks from the date of this order.
  • The opposite party (Assistant Commissioner) must consider the application for revocation of the cancellation of the registration certificate within six weeks from the date of this order.
  • The writ petition is disposed of.

Authentication

  • Signed by Aswini Kumar Sethy, Personal Assistant (Secretary‑in charge), Authentication Location: ORISSA HIGH COURT, CUTTACK, Date: 14‑Oct‑2026 17:56:32.

Topics: GST, Court Order