Authority: High Court of Odisha at Cuttack
Order Date: 16 September 2026
Case Overview
- Petitioner: M/s. Nayak Poultry Firm, represented by Advocate Adhiraj Mohanty.
- Opposite parties: The Chief Commissioner of Commercial Taxes and Goods, Odisha and others, represented by Senior Standing Counsel Sujan Kumar Roy Choudhury.
- Writ petition W.P.(C) No.27661 of 2026 challenged the cancellation of the petitioner’s GST registration certificate issued under the Central Goods and Services Tax Act, 2017, via a show‑cause notice dated 24 December 2025 and cancellation order dated 13 February 2026.
- The petitioner expressed willingness to pay all taxes, interest, late fee, penalty and any other dues, relying on a prior coordinate‑bench order dated 16 November 2022 in W.P.(C) No.30374 of 2022, which condoned delay under Rule 23 of the Odisha GST Rules provided the petitioner deposited the amounts due.
- The opposite party, upon perusal of the 2022 order, conceded that if the petitioner complies with the payment requirement, the concerned authority shall take appropriate action.
Final Outcome
- The court directed the petitioner to deposit the tax, interest, late fee, penalty and any other amounts within two weeks from the date of the order.
- The opposite party was directed to consider the application for revocation of the GST registration cancellation within six weeks from the date of the order, subject to receipt of the payments.
- Accordingly, the writ petition stands disposed.
Topics: GST, Tax Litigation, Court Order