M/S Chicvogue Fashions Lip, Ganjam vs. State Tax Officer Bhubaneswar- Ii Circle
Held
The Court held that in view of the conceded position by the Revenue and the petitioner's undertaking to pay all dues, the matter could be resolved without a detailed examination of the merits of the cancellation. The Court directed the petitioner to make the payments as undertaken within two weeks. Upon such payment, the Opposite Party (State Tax Officer) was directed to consider the application for revocation of the cancellation of the registration certificate within a period not later than six weeks from the date of the order. The writ petition was disposed of based on these directions.
Facts
The petitioner, M/s. Chicvogue Fashions LIP, challenged a show cause notice dated August 12, 2024, and the subsequent order dated September 19, 2024, passed by the State Tax Officer, Bhubaneswar-II Circle, Bhubaneswar, which cancelled the petitioner's GST registration. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and any other sums due along with their returns. The petitioner relied on a previous order from a coordinate bench 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 subject to deposit of dues.
Key Issues
1. Whether the petitioner's GST registration, cancelled by the State Tax Officer, should be revoked upon compliance with payment obligations, considering the precedent set in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others? The petitioner argued that their case is covered by the order in M/s. Mohanty Enterprises, seeking condonation of any delay and urging for revocation of their cancelled registration upon fulfilling their tax liabilities. The petitioner stated they are ready to pay all taxes, interest, late fees, and penalties. The Revenue (State Tax Officer) conceded that if the petitioner complies with the undertaking to deposit the amounts, the authority should proceed accordingly.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 31.10.2026 01. 1. This matter is taken up through hybrid arrangement.
Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 12th August, 2024 followed by order dated 19th September, 2024 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 is under challenge. She submits that the petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. She relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) No.30374 of 2022 (M/
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