Pulak Nanda v. Superintendent, Dhenkanal Range

What is this about?

Orissa High Court writ petition W.P.(C) No.2210 of 2026 (decided 02.02.2026; Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman; digitally signed 03-Feb-2026). Petitioner Pulak Nanda (advocate Z.M. Wallace) versus Superintendent, Dhenkanal and another opposite parties (B.A. Prusty, Senior Standing Counsel for Department). Subject: cancellation of GST registration under the Central Goods and Services Tax Act, 2017 by order dated 7th October, 2025 after show cause notice dated 14th August, 2025; petitioner offered to pay tax, interest, late fee, penalty and other sums for acceptance of returns. Relied on coordinate Bench order dated 16th November, 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), whose paragraph-2 (proviso to Rule 23, OGST Rules; condonation of delay; conditional consideration of revocation) was reproduced. Outcome: writ petition disposed with a likewise direction granting condonation of delay and conditional revocation consideration upon deposit of all dues. Relevant searches: GST registration cancellation/revocation precedents, condonation of delay, Rule 23 OGST Rules, Mohanty Enterprises pattern orders, payment-of-dues based revival of cancelled registrations.