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M/S.Khushi Construction And Supplier, Rayagada vs. Commissioner, Central Goods And Service Tax And Central Excise, Bhubaneswar Commissionerate

WP(C)/28084/2026HC OrissaGSTCNR ODHC01065843202617 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages
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Held

The Court directed the petitioner to make the payments within two weeks. Upon compliance, the authority shall consider the application for revocation of cancellation 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 to have the registration revived.

Key Issues

Whether the delay in applying for revocation of cancelled GST registration can be condoned, subject to payment of dues.

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.28084 of 2026 CNR No. ODHC010658432026 M/s. Khushi Construction & Supplier, Odisha …. Petitioner(s) Mr. Santosh Kumar Mishra, Adv. versus- Commissioner, Central Goods and Services Tax (CGST) & Central Excise, Bhubaneswar & Ors. …. Opposite Party(s) Mr. A. Kedia, Jr. Standing Counsel, CGST CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. 01.

ORDER 17.09.2026

1.

This matter is taken up through hybrid arrangement.

2.

Heard.

3.

Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 13th August, 2024 followed by the order of cancellation dated 21.06.2025 cancelling the registration certificate of the Petitioner under the Odisha Goods and Services Tax Act, 2017 is under challenge. He submits that the Petitioner is ready and wi

The judgment continues below.

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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.