BharatTaxGST

M/S Priyadarsini Mahakhud, Angul vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, Cuttack

WP(C)/27646/2026HC OrissaGSTCNR ODHC01061842202619 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 was ordered to consider the application for revocation of the registration certificate within six weeks, effectively condoning the delay in invoking Rule 23.

Facts

The petitioner challenged the cancellation of its GST registration certificate and expressed willingness to pay all outstanding tax, interest, late fee, and penalty. It sought relief based on a previous coordinate bench order that condoned delay in invoking Rule 23 for revocation.

Key Issues

Whether the cancellation of GST registration should be revoked upon the petitioner's willingness to pay all outstanding dues, and whether the delay in applying for revocation should be condoned.

Sections Cited

Rule 23

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.27646 of 2026 CNR No. ODHC010618422026 M/s. Priyadarsini Mahakhud …. 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

1.

This matter is taken up through hybrid arrangement.

2.

Heard.

3.

Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 14.08.2025 followed by the order of cancellation dated 23.10.2025 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

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.