Prabodh Kumar Panda vs. The Commissioner Of CT And GST Odisha, Kataka

WP(C)/26274/2026HC OrissaGSTCNR ODHC01061749202619 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages

AI SummaryAllowed

Held

The Court, noting the department's concession, directed the petitioner to pay all outstanding dues within two weeks. Upon such payment, the Opposite Party was mandated to consider the application for revocation of the registration certificate within six weeks.

Facts

The petitioner challenged the cancellation of his GST registration certificate and expressed readiness to pay all outstanding tax, interest, late fee, and penalty. He sought condonation of delay in applying for revocation, relying on a previous High Court order.

Key Issues

Whether the cancellation of a GST registration certificate should be revoked, including condonation of delay in applying for revocation, upon the petitioner's undertaking to pay all outstanding 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

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.26274 of 2026 CNR No. ODHC010617492026 Prabodh Kumar Panda …. Petitioner(s) Mr. Bhabani Prasad Mohanty, Adv. versus- The Commissioner, CT & GST, Odisha & 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 06.09.2023 followed by the order of cancellation dated 07.05.2024 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 coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & Digitally Signed Signed by: AYASKANTA JENA Designation: Personal Assistant Reason: Authentication Location: High Cour

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.

Create a free account Sign in

See plans and prices

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.