Authority: High Court of Odisha at Cuttack

Order Date: 21 August 2026

Case Overview

  • Petitioner: M/s. Sangram Keshari Samal, represented by Advocate Mr. Gourav Kumar Roy Choudhury.
  • Opposite Parties: The Chief Commissioner, CT & GST, Odisha and another, represented by Advocate Mr. Seshadev Das, Additional Standing Counsel.
  • Writ Petition No.: W.P.(C) No.23559 of 2026, CNR No. ODHC010561742026.
  • Issue: Cancellation of the petitioner’s GST registration certificate under the Central Goods and Services Tax Act, 2017, via show‑cause notice dated 8 September 2025 and cancellation order dated 9 October 2025.
  • Petitioner sought revocation, offering to pay all taxes, interest, late fee, penalty and to file returns, relying on precedent order dated 16 November 2022 in W.P.(C) No.30374/2022 (Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which condoned delay subject to payment of dues.
  • Opposite party’s counsel accepted that compliance with payment would obligate the authority to act.

Final Outcome

  • The Court directed the petitioner to deposit the taxes, interest, late fee, penalty and any other amounts within two weeks from the order date.
  • The opposite party was instructed to consider the application for revocation of the cancellation within six weeks from the date of this order.
  • Accordingly, the writ petition is disposed.

Topics: GST Registration, Court Order