M/S. Sangram Keshari Samal,Jajpur vs. The Chief Commissioner, CT And GST, Odisha,Cuttack

WP(C)/23559/2026HC OrissaGSTCNR ODHC01056174202621 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 authorities are to consider the application for revocation of cancellation of registration within six weeks.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues, including tax, interest, late fee, and penalty. The petitioner seeks condonation of delay in applying for revocation.

Key Issues

Whether the delay in filing the application for revocation of GST registration can be condoned, and if so, what are the conditions for such 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.23559 of 2026 CNR No. ODHC010561742026 M/s. Sangram Keshari Samal …. 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, 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 8th September, 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 Enterprises v. The Commissioner, CT & GST, Odis

The judgment continues below.

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