Prabhudatta Mishra vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha

Facts

The Petitioner, Prabhudatta Mishra, challenged a show cause notice dated 08.10.2022 and an order dated 28.02.2024 by the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha, which cancelled his GST registration. The Petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and other dues. 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 a rule for revocation of registration, subject to deposit of dues. The Opposite Party (Revenue) conceded that if the Petitioner complied with the undertaking, the concerned authority would act accordingly.

Held

The Court held that the Writ Petition would be disposed of based on the conceded position of the parties. The Petitioner was directed to make all payments as undertaken within two weeks. Upon such compliance, the Opposite Party was 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 Court relied on the undertaking by the Petitioner and the concession by the Revenue, mirroring the approach in the cited case of M/s. Mohanty Enterprises, where delay was condoned upon deposit of dues. The ratio decidendi is that a taxpayer willing to clear all dues can seek revocation of cancelled GST registration, with the authorities obligated to consider such applications upon compliance.

Key Issues

1. Whether the Petitioner is entitled to revocation of his cancelled GST registration, subject to payment of all dues, in light of the undertaking provided and the precedent set in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others? Petitioner's Contention: The Petitioner argued that his claim for relief, including condonation of delay in seeking revocation, is covered by the coordinate bench's order in M/s. Mohanty Enterprises. He is ready and willing to pay all taxes, interest, late fee, penalty, and any other sum required along with the return. Revenue's Contention: The Standing Counsel for the Department, upon reviewing the cited order, conceded that the authority concerned would consider the Petitioner's application for revocation if he fulfills the requirements and deposits the amounts as undertaken.