Pramod Kumar Nayak vs. Superintendent, CGST And Central Excise, Kendrapara

Facts

The petitioner, Pramod Kumar Nayak, challenged a show cause notice dated November 15, 2025, and the subsequent order dated January 12, 2026, issued by the Superintendent, CGST and Central Excise, Kendrapara, which cancelled his GST registration. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and other dues along with the return. He relied on a coordinate bench's order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, which condoned delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules for revocation of registration, subject to deposit of dues. The Revenue conceded that if the petitioner complied with the undertaking, the authority would act accordingly.

Held

The Court held that the writ petition stands disposed of in view of the conceded position by the Revenue and the petitioner's undertaking. The petitioner is directed to make the payments as undertaken within two weeks from the date of the order. Upon such compliance, the opposite party (Superintendent, CGST and Central Excise) shall 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 Court did not expressly leave any issue undecided, as the matter was resolved based on the parties' agreement.

Key Issues

1. Whether the petitioner's application for revocation of cancellation of his GST registration should be considered, given his undertaking to pay all dues and reliance on a coordinate bench's order condoning delay in similar circumstances? The petitioner argued that his case is covered by the order in M/s. Mohanty Enterprises, where a coordinate bench condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed consideration of the revocation application upon deposit of all dues. The petitioner expressed readiness to pay all taxes, interest, late fee, penalty, and other sums required. The Revenue, after perusing the cited order, conceded that if the petitioner fulfills his undertaking to deposit the amounts, the concerned authority shall take necessary action.