Authority: High Court of Odisha at Cuttack
Order Date: 16 September 2026
Case Overview
- Petitioner: M/s. Suresh Chandra Sahu, represented by Advocate Subash Chandra Sahoo.
- Opposite parties: The Principal Commissioner, CGST and Central Excise and another.
- The petitioner challenged the show‑cause notice dated 14 August 2025 and the subsequent order dated 16 September 2025 that cancelled its registration certificate under the Central Goods and Services Tax Act, 2017.
- The petitioner offered to pay the tax, interest, late fee, penalty and any other dues, relying on the coordinate‑bench order dated 16 November 2022 in W.P.(C) No.30374 of 2022 (Mohanty Enterprises v. Commissioner, CT & GST, Odisha) which condoned delay provided the amounts were deposited.
- Senior Standing Counsel for the Department acknowledged that upon payment of the stipulated amounts, the authority would take appropriate action.
Final Outcome
- The Court directed the petitioner to deposit all outstanding taxes, interest, late fee, penalty and any other sums within two weeks from the date of the order.
- The opposite party was ordered to consider the application for revocation of the registration‑certificate cancellation within six weeks from the date of the order.
- Consequently, the writ petition stands disposed.
Topics: CGST, Court Order