M/S Sonu Communication vs. Joint Commissioner Of State Tax (Appeal)
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Cause title — parties, addresses and appearances
ORDER 05.02.2026
Challenging the order dated 18th October, 2024 passed by the Assistant Commissioner of State Tax, Cuttack-II Circle-opposite party no.2, whereby the registration under Rule 22(3) of the Goods and Services Tax Rules, 2017 was cancelled on the ground specified in Rule 21(a), i.e., “person does not conduct any business from declared place of business”, and the order dated 20th December, 2025 passed by the Joint Commissioner of State Tax, Cuttack-II Circle, Cuttack-opposite party no.1, whereby appeal there against stood rejected, the petitioner has approached this Court by way of filing this writ petition invoking extraordinary juri iction under Articles 226 and 227 of the Constitution of India.
Learned counsel appearing for the petitioner submitted that the petitioner was granted registration certificate on 17th August, 2023 for carrying on business, but on the report of Assistant State Tax Officer that there was no such business entity in the name of the petitioner, a Show Cause Notice (SCN) was issued to the petitioner
on 3rd October, 2024. Pursuant to the said SCN, the petitioner could not file its reply.
Therefore, the opposite party no.2 vide order dated 18th October, 2024 cancelled the registration of the petitioner. Being aggrieved by the said order, the petitioner filed an appeal, which was rejected vide order dated 20th December, 2025 by the opposite party no.1 on the ground of limitation.
Learned counsel appearing for the petitioner submitted that the order dated 18th October, 2024 is illegal, arbitrary and in violation of principles of natural justice.
The learned Standing Counsel appearing for the CT & GST Department by furnishing a letter dated 5th February, 2026 issued by the Joint Commissioner of CT & GST, CT & GST Circle Cuttack-II, Cuttack submitted that upon field inquiry by the competent authority, it is found that the petitioner runs its business at the disclosed place. The relevant portion of the said letter is quoted hereunder:-
“In pursuance of the instruction of the Sr. Standing Counsel Commercial Tax Department Tulasipur, Deulasahi, Cuttack a field visit inquiry has been conducted by Sri Deepak Das, CT & GST Officer and Bipin Kumar Behera, Asst. CT & GST Officer on dt-05.02.2026 regarding existence of the business of Sonu Communication (GSTIN- 21ANOPM1308G1ZD in his declared place of business i.e. Khata No-162 Plot No-489 Kunehipara, Trisulia square, Kusinda, Belagachhia, Cuttack, Odisha. On verification it is found that the proprietor namely Sri Dipan Kumar Majhi runs his business in the name and style of Sonu Communication having GSTIN-21ANOPM1308G1ZD in the declared place of business i.e. Khata No.162 Plot No- 489 Kunehipara, Trisulia Square, Kusinda, Pelagachhia, Cuttack, Odisha. The proprietor, Sri Dipan Kumar majhi remained present in his business place and produced his last outward supply tax invoice no-2526CUTTA101606
dt-14.10.2025 issued to Bharati Airtel Limited as the evidence of continuation of his business.”
Heard learned counsel for the petitioner and learned Standing Counsel appearing for the CT & GST Organization.
Considered the submissions made by the learned counsel for the parties and after going through the letter dated 5th February, 2026, this Court disposes of the writ petition by setting aside the order dated 18th October, 2024 passed by the Assistant Commissioner of State Tax, Cuttack-II Circle-opposite party no.
As the written instructions of the department reveals that the petitioner has been continuing in his business at the disclosed place, the matter is remitted to the opposite party no.2 to proceed further and pass order afresh after affording opportunity of hearing to the petitioner. The authority concerned is at liberty to pass reasoned order thereon without being influenced by earlier reason assigned for cancelling the registration certificate. The entire exercise shall be completed within a period of one week from the date of receipt of copy of this order.
(Harish Tandon) Chief Justice
(M.S. Raman) Judge
MRS/Laxmikant
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.