Zakir Hussain Ali Khan vs. Additional Commissioner (Appeals), Bhubaneswar

Facts

The petitioner, Zakir Hussain Ali Khan, challenged a show cause notice dated 08.09.2025 and the subsequent order dated 10.10.2025 by the Additional Commissioner (Appeals), Bhubaneswar, which cancelled his GST registration. The petitioner expressed willingness to pay all outstanding tax, interest, late fee, penalty, and any other dues. He relied on a coordinate bench's order in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises Vrs. The Commissioner, CT & GST, Odisha, Cuttack and others) which condoned delay in filing an application for revocation of cancellation and directed consideration subject to deposit of dues. The Additional Standing Counsel for the revenue conceded that if the petitioner complied with the undertaking, the concerned authority would act accordingly.

Held

The Court held that the petitioner's claim for relief, including condonation of delay, was covered by the precedent set in M/s. Mohanty Enterprises. The Court noted the conceded position of the revenue that if the petitioner fulfilled his undertaking to deposit the amounts, the concerned authority would take necessary action. Consequently, the Court directed the petitioner to make the payments as undertaken within two weeks. Upon such compliance, the opposite parties were directed to consider the petitioner's application for revocation of the cancellation of his registration certificate within a period not later than six weeks from the date of the order. The writ petition was disposed of in light of these observations.

Key Issues

1. Whether the petitioner's delay in seeking revocation of GST registration cancellation should be condoned, considering his undertaking to pay all dues. (Question of law and fact, turning on principles of natural justice and procedural fairness). 2. Whether the petitioner is entitled to a direction for the authorities to consider his application for revocation of GST registration cancellation upon compliance with his undertaking to pay all taxes, interest, late fees, and penalties. Petitioner's arguments: The petitioner argued that his case is covered by the coordinate bench's order in M/s. Mohanty Enterprises, which allowed condonation of delay and directed consideration of revocation applications upon payment of dues. He sought similar relief. Revenue's arguments: The Additional Standing Counsel for the revenue conceded to the petitioner's prayer, agreeing that the authorities would act on the petitioner's compliance with his undertaking to pay all dues.