M/S Nilandri Dresses, Kendrapara vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, Cuttack

WP(C)/27632/2026HC OrissaGSTCNR ODHC01061838202619 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages

AI SummaryAllowed

Held

The Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules. It directed the petitioner to pay all outstanding dues within two weeks, following which the authorities were ordered to consider the application for revocation of the registration certificate within six weeks.

Facts

The petitioner challenged the show cause notice and subsequent order cancelling its GST registration. The petitioner expressed readiness to pay all due tax, interest, late fee, and penalty, seeking condonation of delay in applying for revocation of the cancellation.

Key Issues

Whether the cancellation of GST registration should be revoked, and if the delay in applying for revocation under Rule 23 of the OGST Rules should be condoned.

Sections Cited

Rule 23 (Odisha Goods and Services Tax Rules)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27632 of 2026 CNR No. ODHC010618382026 M/s. Nilandri Dresses …. Petitioner(s) Mr. Adhiraj Mohanty, Advs. versus- The Chief Commissioner of Commercial Taxes & Goods and Services Tax, Odisha, Commissionerate of CT & GST, Cuttack & Ors. …. 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 30.04.2025 followed by the order of cancellation dated 06.03.2026 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

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.