Shashibhusan Moharana vs. The Superintendent Of CGST And Central Excise, Dhenkanal

Held

The Court held that the Petitioner's claim for relief, including condonation of delay, was covered by the precedent set in M/s. Mohanty Enterprises. The Revenue conceded to this position. The Court directed the Petitioner to make the payments as undertaken within two weeks. Upon such compliance, the Opposite Party (Superintendent of CGST and Central Excise) 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 principle established is that where a taxpayer is willing to clear all dues and comply with formalities, and a similar precedent exists, the authorities should consider revocation applications sympathetically, subject to compliance.

Facts

The Petitioner, Shashibhusan Moharana, challenged a show cause notice dated 15.10.2025 and the subsequent order dated 17.11.2025 by the Superintendent of CGST and Central Excise, Dhenkanal Range, which cancelled his GST registration. The Petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and any other required sums along with the return. He relied on a coordinate bench's order 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 invoking the proviso to Rule 23 of the OGST Rules and directed consideration of revocation applications subject to deposit of dues. The Revenue conceded that if the Petitioner complied with the undertaking, the concerned authority would act accordingly.

Key Issues

1. Whether the Petitioner is entitled to condonation of delay in seeking revocation of his GST registration cancellation, and if so, on what conditions? (Question of law and fact, turning on the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017). Contentions: Petitioner: Argued that his case is covered by the order in M/s. Mohanty Enterprises, seeking relief including condonation of delay and reiterating willingness to pay all dues. Relied on the order in M/s. Mohanty Enterprises. Revenue: Conceded that if the Petitioner complies with the undertaking to deposit all amounts due, the concerned authority shall consider the application for revocation of cancellation.