Marla Swamy GST Revocation: 2‑Week Payment Order

Authority: High Court of Odisha, Cuttack

Order Date: 16 September 2026

Case Overview

• Petitioner: M/s. Marla Narayana Swamy, Ganjam.
• Opposite parties: The Chief Commissioner, Commercial Taxes & GST and another.
• Writ petition W.P.(C) No.26765 of 2026 challenging cancellation of registration certificate under Odisha GST Act, 2017, based on show‑cause notice dated 2 July 2025 and cancellation order dated 20 August 2025.
• Petitioner, through advocate Gourav Kumar Roy Choudhury, offered to pay all taxes, interest, late fee, penalty and any other sums, relying on a precedent (order dated 16 November 2022 in W.P.(C) No.30374/2022, Mohanty Enterprises) that condoned delay provided payment is made.
• Additional Standing Counsel for the Department acknowledged that upon payment the authority would take necessary action.

Final Outcome

• The Court directed the petitioner to deposit the required amounts within two weeks from the order date.
• The opposite party (Chief Commissioner) was directed to consider the application for revocation of the registration certificate cancellation within six weeks of the petitioner’s payment.
• Consequently, the writ petition was disposed of.

Topics: GST Registration, Court Order