M/S Marla Narayana Swamy, Ganjam vs. The Chief Commissioner, CT And GST, Odisha, Cuttack
Held
The Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules. It directed the petitioner to pay all outstanding amounts within two weeks, following which the Department 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 under the Odisha Goods and Services Tax Act, 2017, which occurred via an order dated 20th August, 2025. The petitioner expressed readiness to pay all due tax, interest, late fee, and penalty.
Key Issues
Whether the cancellation of the petitioner's GST registration was valid and if the petitioner was entitled to seek revocation of cancellation, including condonation of delay in making such an application.
Sections Cited
Rule 23
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 2nd July, 2025 followed by order dated 20th August, 2025 cancelling the registration certificate of the petitioner under the Odisha 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 of
The judgment continues below.
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