Manas Kumar Nayak Vs Commissioner CGST (Orissa High Court)
The Orissa High Court considered a writ petition concerning cancellation of the petitioner’s GST registration. The petitioner stated that the registration had been cancelled because returns had not been submitted for six consecutive months.
The petitioner’s counsel submitted that the petitioner was ready to deposit the entire taxes, interest, late fee and penalty and comply with all formalities required for revocation of the cancellation. Pursuant to the Court’s earlier direction dated 26.05.2026, the petitioner filed an additional affidavit containing an undertaking to deposit the entire outstanding taxes, interest, late fee and penalty and comply with the other formalities for revocation.
The GST Standing Counsel stated that, upon filing a certified copy of the Court’s order, the petitioner’s portal would be permitted access within seven days to enable payment of the specified amounts. The petitioner undertook to make the payments within seven days from the date on which portal access was restored.
Accordingly, the Court directed the Superintendent, Puri-II Range, CBIC, Odisha, to open the petitioner’s portal within seven days of production of the certified copy of the order. The petitioner was required to deposit the entire taxes, interest, late fee and penalty within seven days from the date of opening of the portal.
The Court further directed that, upon timely deposit of the specified amounts, the cancellation of the petitioner’s GST registration would be revoked within seven days thereafter. It expressly provided that if the petitioner failed to comply with the undertaking, the order would not be given effect to. The writ petition was disposed of with these observations and directions.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. This matter is taken up through Virtual Mode.
2. The grievance of the petitioner in this writ application is with regard to cancellation of his registration certificate.
3. It is submitted by Mr. Roy Choudhury, learned counsel for the petitioner that due to non-submission of returns for consecutive six months, the registration certificate issued in the statutory form under the Central Goods and Services Act, 2017, was cancelled.
4. Roy Choudhury, learned counsel for the petitioner on instruction submits that the petitioner is ready to deposit the entire taxes/interest, late fee and penalty and observe the formalities for revocation of cancellation of GST registration.
5. The matter was listed on 26.05.2026, on which the date, Mr, Roy Choudhury, learned counsel for the petitioner undertook to file an undertaking of the petitioner supported by an affidavit in that regard.
6. Accordingly, he has filed the additional affidavit at `flag-A’ with an undertaking to deposit the entire taxes/interest, late fee as well as penalty and to comply with all other formalities for revocation of the cancellation of GST registration.
7. Copy of the same has been served on Mr. Prusty, learned Senior Standing Counsel for the GST, who submits that on filing of certified copy of this order, the portal of the petitioner will be permitted access to his portal within seven days thereof to enable the petitioner to deposit the entire taxes/interest, late fee as well as penalty.
8. Roy Choudhuty, learned counsel for the petitioner submits that on getting access through the portal, the petitioner shall deposit the entire taxes/interest, late fee as well as penalty within a period of seven days thereof.
9. In view of the above, it is directed that on production of certified copy of this order before the Superintendent, Puri-II Range, CBIC, Odisha – Opp. Party No.2, the portal of the petitioner shall be opened within a period of seven days thereof and the petitioner shall deposit the entire taxes/interest, late fee as well as penalty thereon within a period of seven days from the date of opening of the portal positively. On deposit of the aforesaid amount within the stipulated date, the cancellation of the GST registration of the petitioner will be revoked within seven days thereof. It is made clear that if the petitioner fails to comply with the undertaking given as above, this order shall not be given effect to.
10. With the aforesaid observation and direction, this writ petition is disposed of.
