Authority: High Court of Odisha, Cuttack
Order Date: 16 September 2026
Case Overview
- Petitioner: M/s. Pralipsha Das, represented by Advocate Subash Chandra Sahoo.
- Opposite Parties: The Principal Commissioner, CGST and Central Excise, represented by Senior Standing Counsel Bismay Anand Prusty.
- Writ petition W.P.(C) No.19534 of 2026 challenged the show‑cause notice dated 12 February 2025 and the subsequent order dated 4 April 2025 that cancelled the petitioner’s GST registration certificate under the Central Goods and Services Tax Act, 2017.
- The petitioner sought condonation of delay and revocation of the cancellation, relying on a precedent order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha).
- The Department’s counsel accepted that if the petitioner deposits all taxes, interest, late fee, penalty and any other dues, the authority will act accordingly.
Final Outcome
- The court directed the petitioner to deposit the outstanding tax, interest, late fee, penalty and any other amounts within two weeks from the order date.
- The Principal Commissioner was directed to consider the application for revocation of the GST registration cancellation within six weeks of receipt of the payment, provided all formalities are complied with.
- Accordingly, the writ petition stands disposed.
Topics: GST Registration, Court Order