M/S Manoj Kumar Sethy, Ganjam vs. The Chief Commissioner, CT And GST, Odisha, Cuttack

WP(C)/30212/2026HC OrissaGSTCNR ODHC01072346202619 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages

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Held

The High Court directed the petitioner to deposit all outstanding amounts (tax, interest, late fee, penalty, etc.) within two weeks. Upon such payment, the Opposite Party was mandated to consider the petitioner's application for revocation of the registration cancellation within six weeks.

Facts

The petitioner challenged the cancellation of their GST registration certificate, which was issued on 13.09.2025 following a show cause notice dated 02.07.2025. The petitioner expressed readiness to pay all due tax, interest, late fee, and penalty, relying on a previous High Court order for condonation of delay in seeking revocation.

Key Issues

The key legal issues were the challenge to the cancellation of the GST registration certificate and the conditions for its revocation, specifically regarding the condonation of delay in invoking the proviso to Rule 23.

Sections Cited

Rule 23

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Cause title — parties, addresses and appearances

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.30212 of 2026 CNR No. ODHC010723462026 M/s. Manoj Kumar Sethy …. Petitioner(s) Mr. Gourav Kumar Roy Choudhury, Adv. versus- The Chief Commissioner, CT & GST, Cuttack & Anr. …. Opposite Party(s) Mr. Sunil Mishra, Standing Counsel CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. 01.

ORDER 19.09.2026

This matter is taken up through hybrid arrangement.

Heard.

Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 02.07.2025 followed by the order of cancellation dated 13.09.2025 cancelling the registration certificate of the Petitioner is under challenge. He submits that the Petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. He relies on the order dated 16th November, 2022 of a

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.