M/S.Pradeep Kumar Mahapatra, Bhubaneswar vs. Superintendent Bhubaneswar-Iii Circle, CGST Range, Bhubaneswar

Facts

The petitioner, M/s Pradeep Kumar Mahapatra, challenged a show cause notice dated 15.10.2025 and the subsequent order dated 21.11.2025 passed by the Superintendent, Bhubaneswar III Circle, CGST Range, Bhubaneswar, which cancelled the petitioner's GST registration. The petitioner expressed willingness to pay all outstanding tax, interest, late fee, penalty, and any other applicable sums along with the return. The petitioner relied on a coordinate bench's order in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others) concerning condonation of delay in applying for revocation of registration. The revenue department, after reviewing the cited order, conceded that the petitioner's application for revocation would be considered if the required payments were made.

Held

The Court held that in view of the conceded position by the Opposite Parties and the petitioner's undertaking to make payments, the matter could be disposed of. The petitioner was directed 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 their registration certificate within a period not later than six weeks from the date of the order. The Court found that the petitioner's situation was covered by the precedent relied upon, and the revenue did not oppose the relief sought, subject to compliance with the financial obligations. The Writ Petition was disposed of on these terms.

Key Issues

1. Whether the petitioner is entitled to revocation of the cancellation of their GST registration, considering their undertaking to pay all dues and the delay in seeking revocation? (Question of law and fact, turning on the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and Section 29 of the CGST Act). Petitioner's contentions: The petitioner argued that their claim for relief, including condonation of delay in applying for revocation, is covered by the order in M/s. Mohanty Enterprises. They are ready to pay all taxes, interest, late fees, and penalties. Revenue's contentions: The Opposite Parties, upon perusal of the cited order, conceded that if the petitioner complies with the undertaking to deposit the amounts, the concerned authority shall take necessary action.