M/S.Shree Construction, Khordha vs. The Principal Commissioner, CGST And Central Excise, Bhubaneswar

Held

The Court held that the writ petition should be disposed of with a direction similar to the one in M/s. Mohanty Enterprises. The Court condoned the delay in the petitioner invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. It directed that subject to the petitioner depositing all the taxes, interest, late fee, penalty, and any other sum due, and complying with other formalities, their application for revocation of registration will be considered in accordance with law. This decision was made in the interest of revenue. The Court did not expressly leave any issue undecided.

Facts

The petitioner, M/s. Shree Construction, challenged a show cause notice dated May 29, 2026, and an order dated July 24, 2026, issued by the Principal Commissioner, CGST & Central Excise, Bhubaneswar, which cancelled their GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, and penalties to have their registration reinstated. They relied on a previous order by 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 granted similar relief.

Key Issues

1. Whether the delay in the petitioner's application for revocation of registration, under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, should be condoned, considering the petitioner's willingness to deposit all dues? (Question of law) Petitioner's Argument: The petitioner argued that their situation is covered by the order in M/s. Mohanty Enterprises, where a coordinate bench condoned the delay and directed consideration of the revocation application subject to payment of all dues. They sought similar relief, including condonation of delay. Revenue's Argument: The judgment does not record any specific arguments made by the Opposite Parties (Revenue).