Dillip Swain vs. Commissioner, CT And GST, Odisha, Cuttack

WP(C)/20191/2026HC OrissaGSTCNR ODHC01048390202614 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN2 pages

AI SummaryPartly Allowed

Held

The Court directed the petitioner to deposit all outstanding taxes, interest, late fees, and penalties within two weeks. Upon compliance, the authority is to consider the application for revocation of cancellation within six weeks.

Facts

The petitioner's GST registration was cancelled via an order dated 1st February, 2025, following a show cause notice. The petitioner expressed willingness to pay all dues and sought revocation of the cancellation.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation can be condoned, and if the petitioner complies with payment obligations, can the registration be restored?

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.20191 of 2026 CNR No. ODHC010483902026 Dillip Swain …. Petitioner Represented by Adv.– Mr. Satyabrata MOhapatra, Advocate -Versus- Commissioner, CT & GST and another …. Opposite Parties Represented by Adv._ Mr. Sunil Mishra, Standing Counsel CORAM: HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 14.08.2026 (Hybrid mode)

01.

1. Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 13th August, 2024 followed by order dated 1st February, 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, CT & GST, Odisha, Cuttack and others), wherein it has been observed

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.