Abhijit Choudhury vs. Commissioner Of CT And GST, Banijyakar Bhawan, Cuttack
Held
The High Court directed the petitioner to deposit all due amounts within two weeks. Upon compliance, the Opposite Party was mandated to consider the petitioner's application for revocation of the registration certificate within six weeks.
Facts
The petitioner challenged the show cause notice and subsequent order cancelling his GST registration certificate. He expressed readiness to pay all outstanding tax, interest, late fee, and penalty, seeking revocation of the cancellation based on a previous High Court order that condoned delay in applying for revocation under Rule 23.
Key Issues
The key legal issues were the validity of the GST registration cancellation and the petitioner's entitlement to revocation of the cancellation, including the condonation of delay in applying for such revocation, conditional on payment of all dues.
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
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 15.10.2025 followed by the order of cancellation dated 03.01.2026 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 other sum required to be paid along with the return. He relies on the order dated 16th November, 2022 of a coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Digitally Signed Signed by: AYASKANTA JENA Designation: Personal Assistant Reason: Authentication Location: High Court of Orissa Date: 21-Sep-2026 16:18:49 Signature Not
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.