M/S Odyssey Advanced Telematics Systems vs. The Chief Commissioner, CT And GST, Odisha

WP(C)/27341/2026HC OrissaGSTCNR ODHC01064755202628 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 dues within two weeks. Upon such deposit, the authority is to consider the application for revocation of cancellation of registration within six weeks.

Facts

The petitioner's GST registration was cancelled via a show cause notice and subsequent order. The petitioner expressed willingness to pay all outstanding dues including tax, interest, late fee, and penalty.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation can be condoned, and if the petitioner is willing to pay dues, should the registration be revoked?

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.27341 of 2026 CNR No. ODHC010647552026 M/s. Odyssey Advanced Telematics Systems …. Petitioner Represented by Adv.– Mr. Gourav Kumar Roy Choudhury, Advocate -Versus- The Chief Commissioner, CT & GST, Odisha and another …. Opposite Parties Represented by Adv._ Mr. Seshadev Das, Addl. 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 22nd June, 2026 followed by order dated 28th July, 2026 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 Commissioner, CT & GST, Odish

The judgment continues below.

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