Pradeep Kumar Behera vs. Superintendent CGST And Central Excise., Cuttack

Facts

The petitioner, Pradeep Kumar Behera, challenged a show cause notice dated December 7, 2023, and an order dated April 23, 2024, issued by the Superintendent, CGST and Central Excise, Cuttack, which cancelled his GST registration. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and other dues along with the required returns. The petitioner relied on a previous order by a coordinate bench 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 and directed consideration of the application for revocation subject to deposit of dues.

Held

The Court held that in view of the conceded position by the Revenue and the petitioner's undertaking to pay all outstanding dues, the matter could be resolved. The petitioner was directed to make the payments as undertaken within two weeks. Upon such payment, the opposite parties (Superintendent, CGST and Central Excise, Cuttack and another) were directed to consider the petitioner's application for revocation of the cancellation of the registration certificate within a period not later than six weeks from the date of the order. The Court disposed of the writ petition based on these directions.

Key Issues

1. Whether the petitioner's GST registration, cancelled by the Superintendent, CGST and Central Excise, Cuttack, vide order dated April 23, 2024, should be revoked upon compliance with the undertaking to pay all dues, including taxes, interest, late fees, and penalties, as per the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017? Petitioner's contention: The petitioner argued that their case is covered by the order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, which allowed for condonation of delay and directed consideration of revocation applications upon deposit of all dues. They are ready to pay all outstanding amounts. Revenue's contention: The learned Junior Standing Counsel for the Department, upon reviewing the cited order, conceded that if the petitioner fulfills their undertaking and deposits the required amounts, the concerned authority should proceed accordingly.