Authority: High Court of Odisha at Cuttack

Order Date: 21 August 2026

Case Overview

  • Petitioner: M/s. Nayabhagirathipur SCS Limited, represented by Advocate Sriman Arpit Mohanty.
  • Opposite parties: The Principal Commissioner, CGST and Central Excise and another, represented by Advocate Mukesh Agarwal, Junior Standing Counsel.
  • Writ petition W.P.(C) No.23004 of 2026 (CNR No. ODHC010554512026) challenged the show‑cause notice dated 9 November 2022 and the subsequent order dated 28 August 2023 that cancelled the petitioner’s GST registration certificate under the Central Goods and Services Tax Act, 2017.
  • Petitioner relied on a prior judgment dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha) which condoned delay in invoking the proviso to Rule 23 of the OGST Rules, subject to payment of taxes, interest, penalty, etc., and consideration of revocation.

Final Outcome

  • The Court directed the petitioner to deposit all taxes, interest, late fee, penalty and any other amounts 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 of the petitioner’s payment.
  • Accordingly, the writ petition stands disposed.

Topics: GST Registration, Court Order