Diptilaxmi Sahu vs. Supdt., CGST And Central Excise, Berhampur 1

WP(C)/27216/2026HC OrissaGSTCNR ODHC01064889202628 August 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 outstanding dues within two weeks. Upon compliance, the authority was directed to consider the application for revocation of cancellation of registration within six weeks.

Facts

The petitioner's GST registration was cancelled. The petitioner sought to revoke the cancellation and was willing to pay all outstanding dues, including tax, interest, late fee, and penalty.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation can be condoned, and if the petitioner complies with payment obligations, should the registration be considered 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.27216 of 2026 [CNR No. ODHC010648892026] Diptilaxmi Sahu …. Petitioner Represented by Adv.– Ms. Itishree Tripathy, Advocate along with Mr. J.K. Palei, Advocate -Versus- Superintendent, CGST & Central Excise, Berhampur-I Range, Berhampur Odisha. …. Opposite Party Represented by Adv._ Mr. Bismay Anand Prusty, Senior 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 6th January, 2026 followed by order dated 9th February, 2026 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 is under challenge. She 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 Enterpr

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