M/S.Giridhari Dash, Angul vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, Cuttack
Held
The Court directed the petitioner to deposit all outstanding dues within two weeks. Following this payment, the opposite party was ordered to consider the petitioner's application for revocation of the registration certificate within six weeks, citing a previous coordinate bench order.
Facts
The petitioner challenged the cancellation of their GST registration certificate under the CGST Act, 2017, which was preceded by a show cause notice. The petitioner expressed readiness to pay all due tax, interest, late fee, and penalty, seeking revocation of the cancellation.
Key Issues
The primary issues were the legality of the GST registration cancellation, the petitioner's right to have the cancellation revoked upon payment of all dues, and the condonation of delay in seeking such revocation under the GST framework.
Sections Cited
Central Goods and Services Tax Act, 2017, 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 16.09.2026 01. 1. This matter is taken up through hybrid arrangement.
Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 14th August, 2025 followed by order dated 14th October, 2025 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 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 order dated 16th November, 2022 of coordinate Bench in W.P.(C) No.3
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.