Simanchal Sahoo vs. Commissioner Of CT And GST, Odisha, Cuttack

Facts

The petitioner, Simanchal Sahoo, challenged a show cause notice dated 16.11.2025 and an order dated 17.12.2025 passed by the Commissioner of CT & GST, 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 W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), which condoned delay in invoking a rule and directed consideration of revocation applications upon deposit of dues. The revenue department, represented by the Additional Standing Counsel, conceded that the petitioner's application for revocation would be considered if he complied with his undertaking to deposit the amounts.

Held

The Court noted the petitioner's undertaking to pay all taxes, interest, late fee, penalty, and any other sum required along with the return. The Court also considered the concession made by the learned Additional Standing Counsel for the department, who agreed that the authority concerned would act upon the petitioner's compliance. Relying on the order in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), the Court directed the petitioner to make the payments within two weeks. Upon such payment, the opposite parties were directed to consider the application for revocation of the cancellation of the registration certificate within six weeks from the date of the order. The Writ Petition was disposed of in view of this conceded position.

Key Issues

1. Whether the petitioner's delay in complying with the requirements for revocation of GST registration cancellation should be condoned, in light of the provisions of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Rules, 2017, particularly Rule 23? The petitioner argued that his case is covered by the precedent set in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, where a coordinate bench condoned delay and directed consideration of revocation upon deposit of dues. He stated his readiness to pay all taxes, interest, late fees, and penalties. The revenue department, after reviewing the cited order, conceded that if the petitioner fulfills his undertaking to deposit the amounts, the concerned authority should proceed accordingly.