Sandeep Ranjan Rout vs. The Commissioner Of CT And GST, Odisha, Katak

Held

The Court held that the Petitioner's case was covered by the precedent set in M/s. Mohanty Enterprises. The Court noted the Petitioner's undertaking to pay all outstanding taxes, interest, late fees, penalties, and any other sums required. The Revenue's counsel conceded that upon compliance by the Petitioner, the concerned authority should proceed with the revocation application. Consequently, the Court directed the Petitioner to make the payments within two weeks. Upon such payment, the Opposite Party (Commissioner of CT & GST, Odisha) 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 writ petition was disposed of in light of these directions.

Facts

The Petitioner, Sandeep Ranjan Rout, challenged a show cause notice dated 23.05.2025 and the subsequent order dated 02.07.2025, which cancelled his GST registration certificate. The Petitioner expressed his willingness to pay all outstanding taxes, interest, late fees, penalties, and any other applicable sums along with the return. He relied on a coordinate bench's order in M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors. (W.P.(C) No.30374 of 2022), which condoned delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) and directed consideration of the revocation application upon deposit of dues. The Additional Standing Counsel for the Department conceded that if the Petitioner complied with the undertaking, the concerned authority would act accordingly.

Key Issues

1. Whether the Petitioner's delay in applying for revocation of GST registration cancellation should be condoned, considering the undertaking to pay all dues. (Question of law and fact, turning on the proviso to Rule 23 of the OGST Rules). Petitioner's argument: The Petitioner argued that his case is covered by the coordinate bench's order in M/s. Mohanty Enterprises, which condoned the delay and directed consideration of the revocation application upon payment of dues. He expressed readiness to pay all taxes, interest, late fees, penalties, and other sums required. Revenue's argument: The Additional Standing Counsel for the Department conceded that if the Petitioner fulfilled his undertaking to deposit the amounts, the concerned authority would consider the application for revocation of the registration certificate.