Parul Dhar Mohapatra vs. The Superintendent Of CGST And Central Excise, Baripada

WP(C)/23357/2026HC OrissaGSTCNR ODHC01053504202621 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Held

The Court directed that upon the petitioner depositing all due amounts and complying with formalities, their application for revocation of cancellation will be considered. The authority shall process the revocation 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 seeks condonation of delay in applying for revocation of cancellation.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation 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.23357 of 2026 CNR No. ODHC010535042026 Parul Dhar Mohapatra, proprietor of Hotel Mayurbhanj …. Petitioner Represented by Adv.– Ms. Upasana Bal, Advocate -Versus- The Superintendent of CGST and Central Excise …. Opposite Party Represented by Adv._ Mr. Sujan Kumar Roy Choudhury, Senior 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 16th November, 2025 followed by order dated 23rd December, 2025 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. She 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,

The judgment continues below.

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