Authority: High Court of Odisha, Cuttack
Order Date: 21 August 2026
Case Overview
- Petitioner: M/s. S.N. Construction and Developers, Bhubaneswar, represented by Advocate Mr. Gourav Kumar Roy Choudhury.
- Opposite Parties: The Chief Commissioner, CT and GST and another, represented by Advocate Mr. Seshadev Das.
- Writ Petition No.: W.P.(C) No.24604 of 2026, CNR No.ODHC010585522026.
- Background: A show‑cause notice dated 7 October 2024 and an order dated 29 January 2025 cancelled the petitioner’s registration certificate under the Odisha Goods and Services Tax Act, 2017.
- The petitioner challenged the cancellation, asserting willingness to pay all dues (tax, interest, late fee, penalty) and relying on a prior judgment 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 under Rule 23 of the OGST Rules and directed revocation upon payment.
- The Additional Standing Counsel for the Department acknowledged that if the petitioner complies with the payment requirement, the authority will take the necessary action.
Final Outcome
- The petitioner is ordered to deposit all outstanding 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 and GST) is directed to consider the application for revocation of the cancellation of the registration certificate within six weeks from today, provided the petitioner fulfills the payment condition.
- In view of these observations, the writ petition is disposed of.
Topics: GST Registration, Tax Compliance