Authority: High Court of Odisha at Cuttack
Order Date: 31 October 2026
Case Overview
- Petitioner: M/s. Priya, Townhall Road, Telenga Bazar, Cuttack, represented by Advocate Ms. Kajal Sahoo.
- Opposite Party: Superintendent Cuttack‑I Range, Cuttack, represented by Junior Standing Counsel Mr. Mukesh Agarwal.
- Writ petition W.P.(C) No.35235 of 2026 challenged a show‑cause notice dated 6 January 2026 and an order dated 7 March 2026 that cancelled the petitioner’s registration certificate under the Central Goods and Services Tax Act, 2017.
- Petitioner offered to pay all tax, interest, fee and penalty, invoking a 2022 precedent (W.P.(C) No.30374 of 2022, Mohanty Enterprises) that condoned delay under Rule 23 of the Odisha GST Rules.
- The opposite party conceded that upon payment the concerned authority would act on the revocation application.
Final Outcome
- The court directed the petitioner to deposit the required amounts within two weeks.
- The opposite party was instructed to consider the revocation of the registration certificate cancellation within six weeks from the order date.
- The writ petition was disposed of, subject to the petitioner’s compliance with the payment conditions.
Topics: GST, Court Order