Authority: High Court of Odisha at Cuttack
Order Date: 31 August 2026
Case Overview
- Petitioner: M/s. Shiv Sunder Auto Repairing and Fabricators, Tirtol, Jagatsinghpur, represented by Advocate Mr. Debasish Hazra.
- Opposite Parties: Commissioner of CT & GST, Banijyakar Bawan, Cantonment Road, Cuttack, and another, represented by Additional Standing Counsel Mr. Seshadeb Das.
- Writ Petition No.: W.P.(C) No.22678 of 2026 (CNR No. ODHC010534712026).
- Background: A show‑cause notice dated 12 February 2025 and an order dated 1 July 2025 cancelled the petitioner’s registration certificate under the Odisha Goods and Services Tax Act, 2017.
- The petitioner challenged the cancellation, stating readiness to pay the tax, interest, late fee, penalty and any other dues, and relied on the precedent order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (Mohanty Enterprises v. Commissioner, CT & GST, Odisha).
- The bench (Justices Manash Ranjan Pathak and Murahari Sri Raman) noted that the earlier order allowed condonation of delay provided the petitioner deposited all dues and complied with formalities.
Final Outcome
- The court disposed of the writ petition.
- The petitioner is directed to make the required payments within two weeks from the order date.
- Upon receipt of the payments, the opposite party shall consider the application for revocation of the registration cancellation within six weeks.
- No further relief is granted; the matter is concluded subject to compliance.
Topics: GST Registration, Tax Compliance, Court Order