Sunil Kumar Mohanty vs. State Tax Officer, CT And GST, Kendrapada Circle

WP(C)/28001/2026HC OrissaGSTCNR ODHC01066090202607 September 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Held

The Court directed the petitioner to deposit all due amounts within two weeks. Upon payment, the State Tax Officer was ordered to consider the application for revocation of the registration certificate within six weeks.

Facts

The petitioner challenged the cancellation of his GST registration under the Odisha GST Act, 2017, and expressed willingness to pay all outstanding tax, interest, late fee, and penalty. He sought condonation of delay in applying for revocation, relying on a previous High Court order. The Department conceded to the petitioner's request.

Key Issues

Whether the cancellation of the petitioner's GST registration could be revoked, subject to payment of all dues and condonation of delay in applying for revocation.

Sections Cited

Rule 23

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Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.28001 of 2026 [CNR No. ODHC010660902026] Sunil Kumar Mohanty …. Petitioner Represented by Adv.– Mr. Chitrasen Parida, Advocate along with Mr. Debasish Hazra, Advocate -Versus- State Tax Officer, CT & GST, Kendrapara Circle, Kendrapara …. Opposite Parties Represented by Adv._ Mr. Seshadeb Das, Additional Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 07.09.2026 (Hybrid mode) 01. 1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 7th October, 2024 followed by order dated 1st February, 2025 cancelling the registration certificate of the petitioner under 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 2022 (M/s.

Mohanty Enterprises v. The Commis

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.