Authority: High Court of Odisha, Cuttack
Order Date: 09 October 2026
Case Overview
- Petitioner: OTD Logistics Express Private Limited, Bhubaneswar, represented by Advocate Gourav Kumar Roy Choudhury.
- Opposite Party: The Commissioner, CGST, CX and Customs, Odisha, represented by Junior Standing Counsel D. Pattnaik.
- The petition challenged the show‑cause notice dated 15 November 2025 and the subsequent cancellation order dated 17 December 2025 of the petitioner’s GST registration certificate.
- The petitioner relied on the precedent of W.P.(C) No.30374 of 2022 (Mohanty Enterprises v. Commissioner, C.T & G.S.T, Odisha) where the Court condoned delay in invoking the proviso to Rule 23 of the Odisha GST Rules, subject to payment of all dues.
Final Outcome
- The Court ordered 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 directed to consider the application for revocation of the cancellation within six weeks of the petitioner’s payment.
- Consequently, the writ petition was disposed of, allowing the petitioner to seek reinstatement of its GST registration upon compliance.
Topics: GST Registration, Court Order