Rabindranath Behera vs. The Chief Commissioner, CT And GST, Odisha

Held

The Court held that the writ petition could 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 such payment, the Opposite Party (revenue) was directed to consider the Petitioner's application for revocation of the cancellation of their GST registration certificate within a period not later than six weeks from the date of the order. The Court effectively followed the precedent set in the M/s. Mohanty Enterprises case, allowing for the revival of registration upon compliance with financial obligations. No issue was expressly left undecided.

Facts

The petitioner, M/s. Rabindranath Behera, challenged a show cause notice dated 08.08.2023 and an order dated 08.01.2025 that cancelled their GST registration. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and any other dues. They relied on a previous order by a coordinate bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors.) which condoned delay in filing an application for revocation of registration, subject to deposit of dues. The revenue conceded that if the petitioner complied with their undertaking, the concerned authority would process the revocation application.

Key Issues

1. Whether the Petitioner is entitled to have their GST registration revived upon payment of all dues, despite the delay in seeking revocation, in light of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules? Petitioner's Contention: The petitioner argued that their case is covered by the order in M/s. Mohanty Enterprises, which allowed for condonation of delay in invoking the proviso to Rule 23 of the OGST Rules, subject to deposit of all taxes, interest, late fee, and penalty. They sought similar relief. Revenue's Contention: The revenue, after reviewing the cited order, conceded that if the petitioner fulfilled their undertaking to deposit the amounts due, the concerned authority would consider the application for revocation of cancellation of registration in accordance with law.