M/S. Sahoo And Sahoo Traders, Angul vs. The Commissioner Of CT And GST Commissionerate, Odisha, Cuttack

WP(C)/19541/2026HC OrissaGSTCNR ODHC01045357202617 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages

AI SummaryAllowed

Held

The High Court directed the petitioner to pay all due amounts within two weeks. Upon payment, the GST authority was ordered to consider the application for revocation of the registration certificate within six weeks, condoning any delay in invoking Rule 23 of the OGST Rules.

Facts

The petitioner challenged the cancellation of their GST registration certificate, which followed a show cause notice. The petitioner expressed readiness to pay all outstanding tax, interest, late fees, and penalties.

Key Issues

The primary legal issues were the challenge to the cancellation of GST registration and the prayer for revocation of cancellation, including the condonation of delay in applying for revocation.

Sections Cited

Rule 23 of the Odisha Goods and Services Tax Rules (OGST 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.19541 of 2026 CNR No. ODHC010453572026 M/s. Sahoo and Sahoo Traders, Talcher …. Petitioner(s) Mr. Subash Chandra Sahoo, Adv. versus- The Commissioner, CT & GST, Odisha & Anr. …. Opposite Party(s) Mr. A. Kedia, Jr. Standing Counsel, CGST CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. 01.

ORDER 17.09.2026

This matter is taken up through hybrid arrangement.

Heard.

Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 11.06.2024 followed by the order of cancellation dated 01.08.2024 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.