M/S Basudev Logistics, Jagatsinghpur vs. Principal Commissioner, CGST And Central Excise, Bhubaneswar
Facts
The petitioner, M/s Basudev Logistics, challenged a show cause notice dated October 7, 2024, and an order dated February 13, 2025, issued by the Principal Commissioner, CGST & Central Excise, Bhubaneswar, which cancelled their GST registration. The petitioner stated their readiness to pay all outstanding taxes, interest, late fees, penalties, and any other sums required for their returns to be accepted. They sought relief based on a coordinate bench's order in a similar case, M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, which condoned delay and directed consideration of revocation applications upon compliance.
Held
The Court condoned the delay in the petitioner's compliance with the requirements for revocation of their GST registration. Following the precedent set in M/s. Mohanty Enterprises, the Court directed that the petitioner's application for revocation of registration will be considered in accordance with law, subject to the petitioner depositing all taxes, interest, late fee, penalty, and any other sums due, and complying with all other necessary formalities. The Court found that granting this relief would be in the interest of revenue. The specific amount in dispute was not detailed, nor was the exact procedural history beyond the show cause notice and cancellation order.
Key Issues
1. Whether the delay in the petitioner's compliance with the requirements for revocation of GST registration should be condoned, considering their willingness to pay all dues. Petitioner's Argument: The petitioner argued that their situation is covered by the precedent set in M/s. Mohanty Enterprises, where a coordinate bench condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed the authorities to consider the revocation application subject to payment of all dues and compliance with formalities. They contended that similar relief should be granted to them. Revenue's Argument: The judgment does not record any specific argument from the revenue or opposite parties. However, the court's order implies that the revenue's interest was considered, and the relief was granted in its interest.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 15.10.2026
This matter is taken up through Hybrid Arrangement (video conferencing/physical mode).
Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 7th October, 2024 followed by order dated 13th February, 2025 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits that the petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of her client to be accepted by the Department. He
The judgment continues below.
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