M/S Hub Cafe And Restaurant, Cuttack vs. Commissioner Of CT And GST, Odisha, Cuttack

WP(C)/30085/2026HC OrissaGSTCNR ODHC01069093202619 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages

AI SummaryAllowed

Held

The Court directed the petitioner to pay all outstanding dues within two weeks. Upon such payment, the Opposite Party (GST authority) was mandated to consider the application for revocation of the registration certificate within six weeks, implicitly condoning the delay in invoking Rule 23.

Facts

The petitioner challenged the cancellation of its GST registration certificate, which was preceded by a show cause notice. The petitioner expressed willingness to pay all outstanding tax, interest, late fee, and penalty, and sought condonation of delay in applying for revocation, relying on a previous High Court order.

Key Issues

The key legal issues were the challenge to the cancellation of GST registration, the condonation of delay in seeking revocation, and the conditions under which an application for revocation of a cancelled GST registration should be considered.

Sections Cited

Rule 23 of the 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.30085 of 2026 CNR No. ODHC010690932026 M/s. Hub Cafe & Restaurant, Cuttack …. Petitioner(s) Ms. Archana Behera, Advs. versus- The Commissioner of CT & GST, Odisha, 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 13.08.2024 followed by the order of cancellation dated 17.09.2024 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.