BharatTaxGST

M/S. Raj Kishore Sahu, Jajpur vs. The Principal Commnr. Of Central Goods And Service Tax, Bhubaneswar

WP(C)/27032/2026HC OrissaGSTCNR ODHC01063696202619 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 payment, the authorities are to consider the application for revocation of the cancellation within six weeks.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all due taxes, interest, late fees, and penalties to have the registration revoked.

Key Issues

Whether the petitioner's application for revocation of cancelled GST registration should be considered after payment of dues. Whether delay in applying for revocation can be condoned.

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.27032 of 2026 CNR No. ODHC010636962026 M/s. Raj Kishore Sahu …. Petitioner(s) Mr. Naibedya Prasad Samal, Mr. D.K. Sahoo, A.K. Samal, Advs. versus- The Principal Commissioner of Central Goods and Service Tax, Bhubaneswar & Ors. …. Opposite Party(s) Mr. Sunil Mishra, Standing Counsel Mr. Debasish Pattanaik, Jr.S.C CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. 01.

ORDER 19.09.2026

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 24.05.2025 followed by the order of cancellation dated 16.09.2025 cancelling the registration certificate of the Petitioner is under challenge. He submits that the Petitioner is ready and willing to pay the tax, interest, late fee, penalty and

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.