M/S Otd Logistics Express Private Limited vs. The Commissioner CGST Cx And Customs

Facts

The Petitioner, M/s. OTD Logistics Express Private Limited, challenged a show cause notice dated 15.11.2025 and the subsequent order dated 17.12.2025 by the Commissioner, CGST, CX and Customs, Odisha, which cancelled its GST registration. The Petitioner expressed willingness to pay all outstanding taxes, interest, late fees, and penalties. The Petitioner relied on a coordinate bench's order in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors.) which condoned delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed consideration of revocation subject to deposit of dues. The Opposite Parties (Revenue) conceded that if the Petitioner complied with the undertaking, the authority would act accordingly.

Held

The Court held that in view of the conceded position by the Revenue and the Petitioner's undertaking to pay all outstanding dues, including tax, interest, late fee, and penalty, the Petitioner should make these payments within two weeks. Upon such payment, the Opposite Parties are directed to consider the Petitioner's application for revocation of the cancellation of its registration certificate within a period not later than six weeks from the date of the order. The Court relied on the precedent set in W.P.(C) No.30374 of 2022, where a similar delay was condoned and revocation was permitted subject to compliance. The ratio decidendi is that genuine willingness to clear all liabilities, coupled with a precedent for condoning delays in such circumstances, warrants a direction for the authorities to consider revocation of cancelled GST registration.

Key Issues

1. Whether the Petitioner's GST registration, cancelled by the order dated 17.12.2025, should be revoked upon payment of all dues, considering the delay in compliance, in light of the principles laid down in M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors. (W.P.(C) No.30374 of 2022)? Petitioner's Argument: The Petitioner argued that their case is covered by the aforementioned order of the coordinate bench, which condoned delay and directed consideration of revocation subject to deposit of taxes, interest, late fee, and penalty. They are ready to fulfill these requirements. Revenue's Argument: The Revenue, after perusing the cited order, conceded that if the Petitioner complies with the undertaking to deposit the amounts, the concerned authority shall consider the application for revocation of cancellation of registration.