Pralipsha Das vs. The Principal Commissioner, CGST And Central Excise, Bhubaneswar

WP(C)/19534/2026HC OrissaGSTCNR ODHC01044488202616 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.

Facts

The petitioner challenged the cancellation of their GST registration certificate under the Central Goods and Services Tax Act, 2017. They expressed willingness to pay all outstanding tax, interest, late fees, and penalties, seeking revocation of the cancellation.

Key Issues

Whether the cancellation of GST registration could be revoked upon the petitioner's undertaking to pay all outstanding dues, and if the delay in invoking the revocation provision could be condoned.

Sections Cited

Central Goods and Services Tax Act, 2017, 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.19534 of 2026 CNR No.ODHC010444882026 M/s. Pralipsha Das …. Petitioner Mr. Subash Chandra Sahoo, Advocate -Versus- The Principal Commissioner, CGST and Central Excise and another …. Opposite Parties Mr. Bismay Anand Prusty, Senior Standing Counsel CORAM: HON’BLE DR. JUSTICE SANJEEB K PANIGRAHI AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

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 12th February, 2025 followed by order dated 4th April, 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.30374

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.