Authority: High Court of Odisha at Cuttack
Order Date: 21 August 2026
Case Overview
- Petitioner: M/s. PB Trading and Co., represented by Advocate Mr. Gourav Kumar Roy Choudhury.
- Opposite Parties: The Chief Commissioner, CT & GST, Odisha and another, represented by Advocate Mr. Seshadev Das.
- Writ Petition No.: W.P.(C) No.24565 of 2026, CNR No. ODHC010585652026.
- Background: Show‑cause notice dated 7 October 2024 followed by an order dated 30 January 2025 cancelling the petitioner’s registration certificate under the Odisha Goods and Services Tax Act, 2017.
- Petitioner challenged the cancellation, stating willingness to pay all tax, interest, late fee, penalty and any other dues along with the return.
- Reliance was placed on an earlier order 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 full deposit of amounts due.
- The Additional Standing Counsel for the Department acknowledged that if the petitioner complies with the payment requirement, the concerned authority shall take appropriate action.
Final Outcome
- The petitioner is directed to deposit all taxes, interest, late fee, penalty and any other required sums within two weeks from the date of this order.
- The opposite party (Chief Commissioner, CT & GST, Odisha) is directed to consider the application for revocation of the cancellation of the registration certificate within six weeks from the date of this order.
- Consequently, the writ petition stands disposed of.
Topics: GST Registration, Legal Dispute