Maa Badhamba Pani Panchayat, Bhadrak vs. Commissioner, CT And GST Odisha, Cuttack

WP(C)/28052/2026HC OrissaGSTCNR ODHC01065835202617 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 such payment, the Opposite Party was mandated to consider the application for revocation of the registration certificate within six weeks, implicitly condoning any delay in invoking Rule 23.

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 fee, and penalty to have the cancellation revoked.

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 (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.28052 of 2026 CNR No. ODHC010658352026 Maa Badhamba Pani Panchayat, Bhadrak …. Petitioner(s) Mr. Aditya Singh Mohanty, Adv. versus- 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 12th March, 2024 followed by the order of cancellation dated 16.04.2024 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.

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.