Authority: High Court of Odisha at Cuttack
Order Date: 31.10.2026
Case Overview
- Petitioner: M/s. Susanta Mohanty, a proprietorship firm based in Cuttack.
- Opposite Party: Principal Commissioner of Central Goods and Services Tax, Bhubaneswar & others.
- Nature of Proceeding: Writ Petition (C.N.R. No. ODHC010838472026) challenging the cancellation of the petitioner’s GST registration certificate.
- Key Dates: Show‑cause notice issued on 07.07.2025; cancellation order dated 02.09.2025; petition filed thereafter.
- Background: The petitioner contended that it was prepared to settle all outstanding tax, interest, late fee, penalty and any other dues along with filing the required return. It relied on a prior judgment dated 16 November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. Commissioner, C.T. & G.S.T., Odisha) where the Court condoned delay in invoking the proviso to Rule 23 of the Odisha GST Rules and directed that, subject to payment of all dues, the application for revocation of cancellation be considered.
- Counsel’s Position: The petitioner’s counsel, Mr. Dillip Kumar Sahoo, presented the above argument. The Junior Standing Counsel for the CGST Department, Mr. Debasish Pattnaik, after reviewing the 2022 order, conceded that if the petitioner complies with the payment requirement, the concerned authority shall take the necessary action.
Final Outcome
- The Court directed the petitioner to deposit the entire amount of tax, interest, late fee, penalty and any other dues within two weeks from the date of the order.
- Upon receipt of such payment, the opposite party (CGST authority) is mandated to consider the petition for revocation of the cancellation of the registration certificate within six weeks from the date of payment.
- The writ petition is hereby disposed of.
Topics: GST Cancellation, Court Order