KHETRABASI HALWA DEBRAT SETHY, S.DWIBEDI, S.D.KUMAR, P.NAYAK vs ADDITIONAL STO OF CT AND GST KORAPUT CIRCLE, KORAPUT — WP(C) /5955/2026

Case under Constitution of India, 1950 Section 226,227. Disposed: Contested--Disposed Off on 24th March 2026.

CNR: ODHC010129542026

CASE DISPOSED

Filing Number

WP(C) /7438/2026

Filing Date

18-02-2026

Registration No

WP(C) /5955/2026

Registration Date

20-02-2026

Judge

MR. JUSTICE HARISH TANDON (CJ) , MR. JUSTICE MURAHARI SRI RAMAN

Coram

MR. JUSTICE HARISH TANDON (CJ) , MR. JUSTICE MURAHARI SRI RAMAN

Bench Type

Division Bench

Category

INDIRECT TAXES MATTERS ( 17 )

Sub-Category

SALES TAX ACT (CENTRAL & VARIOUS STATES) ( 4 )

Judicial Branch

Civil Section

Decision Date

24th March 2026

Nature of Disposal

Contested--Disposed Off

Acts & Sections

CONSTITUTION OF INDIA, 1950 Section 226,227

Petitioner(s)

KHETRABASI HALWA DEBRAT SETHY, S.DWIBEDI, S.D.KUMAR, P.NAYAK

Respondent(s)

ADDITIONAL STO OF CT AND GST KORAPUT CIRCLE, KORAPUT

Hearing History

Judge: MR. JUSTICE HARISH TANDON (CJ) , MR. JUSTICE MURAHARI SRI RAMAN

24-03-2026

FRESH ADMISSION - TAX MATTERS

Orders

24-03-2026
MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

The High Court of Orissa allowed the writ petition filed by Khetrabasi Halwa challenging the cancellation of GST registration, following the precedent set in M/s. Mohanty Enterprises. The court condoned the delay in filing and directed that the petitioner's GST registration revocation application be considered upon depositing all outstanding taxes, interest, late fees, and penalties, in the interest of revenue. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

The High Court of Orissa allowed the writ petition filed by Khetrabasi Halwa challenging the cancellation of GST registration, following the precedent set in M/s. Mohanty Enterprises. The court condoned the delay in filing and directed that the petitioner's GST registration revocation application be considered upon depositing all outstanding taxes, interest, late fees, and penalties, in the interest of revenue. This case analysis is maintained by casestatus.in based on publicly available court records.

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