Authority: High Court of Odisha at Cuttack
Order Date: 06 July 2026
Case Overview
- Petitioner: Minicro Labs Private Limited, represented by Advocate Mr. Gaynendra Kumar Parida.
- Opposite Party: Assistant Commissioner of State Tax, Bhubaneswar I Circle, Bhubaneswar, represented by ASC Mr. Sheshadeba Das.
- Writ petition W.P.(C) No.19627 of 2026 challenges a show‑cause notice dated 6 November 2024 and an order dated 13 June 2025 that cancelled the petitioner’s registration under the Central Goods and Services Tax Act, 2017.
- Petitioner expressed willingness to pay all tax, interest, late fee, penalty and any other sums required for acceptance of its return.
- The petitioner relied on order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which condoned delay and directed consideration of revocation upon payment of dues.
Court Reasoning
- The Court reproduced paragraph‑2 of the Mohanty Enterprises order, noting that delay in invoking the proviso to Rule 23 of the Odisha GST Rules is condoned.
- The Court directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty and complying with other formalities, the application for revocation of registration will be considered in accordance with law.
- The direction is made in the interest of revenue.
Final Outcome
- The writ petition is disposed of; relief is granted to the petitioner subject to payment of the stipulated amounts.
- The order is signed by Chief Justice Harish Tandon, Justice M.S. Raman, and M. Panda (signature not verified).
Topics: GST, Tax Litigation, Court Order