Authority: High Court of Odisha at Cuttack
Order Date: 07.08.2026
Case Overview
- Petitioner: M/s. Smart City HP Gas Agency, represented by Advocate Ms. Kajal Sahoo.
- Opposite Parties: State Tax Officer Bhubaneswar II Circle and another, represented by Standing Counsel Mr. Sunil Mishra.
- The petition challenges the show‑cause notice dated 23 June 2025 and the subsequent order dated 25 August 2025 that cancelled the petitioner’s registration certificate under the Odisha Goods and Services Tax Act, 2017.
- The petitioner offered to pay the outstanding tax, interest, late fee, penalty and any other sums, and relied on a precedent order dated 16 November 2022 (W.P.(C) No.30374 of 2022, Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which condoned delay provided the petitioner deposited the dues.
- The standing counsel for the Department acknowledged that if the petitioner complies with the payment requirement, the concerned authority must take appropriate action.
Final Outcome
- The Court directed the petitioner to deposit all taxes, interest, late fee, penalty and any other amounts within two weeks from the order date.
- The opposite parties were instructed to consider the application for revocation of the registration certificate cancellation within six weeks from the order date.
- Accordingly, the writ petition stands disposed.
Topics: GST Registration, Court Order