M/S Maa Lobhi Pani Panchayat,Angul vs. Asst State Tax Officer, Anugul

The matter is taken up through Hybrid mode.

Challenging the order dated 28.03.2025 rejecting application for revocation of cancellation of Registration Certificate bearing GSTIN-21AATAM5530D1ZS, the petitioner has approached this Court by way of filing the instant writ petition.

It is submitted by Mr. Manoj Kumar Mohanty, learned counsel for the petitioner that a show cause notice was issued contemplating cancellation of Registration Certificate on the ground that the petitioner did not furnish returns for a continuous period of six months. In pursuance thereof, the State Tax Officer, Angul Circle proceeded to cancel the Registration Certificate vide order dated 07.01.2025 for non-furnishing of GSTR-3B for the periods March 2024 to October 2024. The petitioner thereafter approached the Authority concerned for revocation of order of cancellation, as it failed to furnish reply to the notice dated 28.03.2025 “within the time specified therein”. It is also submitted that due to unavoidable circumstance which was beyond the control of the petitioner, the notice issued by the State Tax Officer could not be complied with; however, he prayed for mercy to extend one opportunity so that the petitioner can furnish the required document(s) before the Authority concerned for consideration of revocation of the order of cancellation.

Mr. Sunil Mishra, learned Standing Counsel for the CT & GST Organisation conceded that the petitioner can be relegated to avail such opportunity as sought for.

In view of such submission advanced by the counsel for respective parties, it is deemed appropriate in the circumstances that the order dated 28.03.2025 rejecting the application for revocation of order of cancellation of Registration Certificate be set aside.

Accordingly, order dated 28.03.2025 vide Annexure-1 is set aside with a direction to the petitioner to appear before the Assistant Commissioner of State Tax/State Tax Officer, Angul Circle not later than 4th July, 2025 along with required documents/records as instructed to be furnished in the show cause notice. On such appearance of the petitioner, the Authority concerned may proceed to consider the documents/records of the petitioner and pass appropriate order with respect to restoration of Registration Certificate within a period of two weeks from the date of such appearance of the petitioner.

With the aforesaid observation and direction, the writ petition and all pending I.As. stand disposed of.