M/S Saswat Traders, Jagatsinghpur vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, Cuttack

Held

The Court held that the writ petition should 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 fulfillment of this condition, the opposite party (revenue) was directed to consider the petitioner's application for revocation of the cancellation of its registration certificate within a period not later than six weeks from the date of the order. The reasoning was based on the petitioner's willingness to clear all dues and the revenue's concession, aligning with the principle established in the cited precedent where similar relief was granted upon compliance. The Court did not expressly leave any issue undecided.

Facts

The petitioner, M/s. Saswat Traders, Jagatsinghpur, challenged a show cause notice dated April 16, 2025, and the subsequent order dated May 17, 2025, passed by an unnamed authority, which cancelled its registration certificate under the Central Goods and Services Tax Act, 2017. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and other dues. The petitioner 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 upon deposit of dues. The revenue department conceded that if the petitioner complied with the undertaking, the concerned authority would consider the revocation application.

Key Issues

1. Whether the petitioner's application for revocation of cancellation of its GST registration certificate should be considered in light of its undertaking to pay all dues, including taxes, interest, late fees, and penalties, and in light of the precedent set in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others? (Question of law and mixed fact and law, concerning the interpretation and application of relevant CGST/OGST Rules for revocation of registration). Petitioner's contention: The petitioner argued that its case is covered by the coordinate bench's order, which allowed for condonation of delay and consideration of revocation applications subject to payment of all dues. They are ready to comply with this condition. Revenue's contention: The revenue department, after reviewing the cited order, conceded that if the petitioner fulfills its undertaking to deposit the amounts, the authority concerned should proceed accordingly.