Amit Kumar Dash @ Amit Kumar Das vs. The Principal Commissioner, CGST And Central Excise, Bhubaneswar

WP(C)/19389/2026HC OrissaGSTCNR ODHC01047155202628 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN2 pages

AI SummaryPartly Allowed

Held

The Court directed the petitioner to make all payments within two weeks. Upon compliance, the authority will consider the application for revocation of the registration cancellation within six weeks.

Facts

The petitioner challenged the cancellation of their GST registration. They expressed willingness to pay all outstanding taxes, interest, late fees, and penalties.

Key Issues

Whether the delay in applying for revocation of GST registration can be condoned, and if the petitioner complies with payment obligations, should their registration be revived?

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.19389 of 2026 CNR No. ODHC010471552026 Amit Kumar Dash @ Amit Kumar Das …. Petitioner Represented by Adv.– Mr. Sriman Arpit Mohanty, Advocate -Versus- The Principal Commissioner, CGST & Central Excise, Bhubaneswar Commissionerate and another …. Opposite Parties Represented by Adv._ Mr. Umesh Chandra Sahoo, Junior Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 28.08.2026 (Hybrid mode)

01.

1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 13th August, 2025 followed by order dated 9th 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.30374 of 2022 (M/s. Mohanty Enter

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.