M/S Sn Construction And Developers, Bbsr vs. The Chief Commissioner CT And GST, Odisha

WP(C)/24604/2026HC OrissaGSTCNR ODHC01058552202621 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Held

The Court directed the petitioner to make all due payments within two weeks. Upon compliance, the authorities shall consider the application for revocation of the cancelled registration within six weeks.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties. The petitioner relies on a previous High Court order for similar relief.

Key Issues

Whether the delay in filing the application for revocation of cancellation of GST registration can be condoned, and if the petitioner complies with payment obligations.

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.24604 of 2026 CNR No.ODHC010585522026 M/s. S.N. Construction and Developers, Bhubaneswar …. Petitioner Represented by Adv.– Mr. Gourav Kumar Roy Choudhury, Advocate -Versus- The Chief Commissioner, CT and GST and another …. Opposite Parties Represented by Adv._ Mr. Seshadev Das, Additional Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 21.08.2026 (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 29th January, 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 Commissioner, C

The judgment continues below.

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