M/S.Shree Jagannath Associates, Angul vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, Cuttack

Held

The Court held that the Petitioner's plea for relief, including condonation of delay in revoking the cancellation of their GST registration, was covered by the precedent set in the M/s. Mohanty Enterprises case. The Court noted the conceded position of the Revenue. Consequently, the Petitioner was directed to make all the payments as undertaken within two weeks. Upon fulfillment of this condition, the Opposite Party (Revenue) was directed to consider the Petitioner's application for revocation of the cancellation of their 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, M/s. Shree Jagannath Associates, Angul, challenged a show cause notice dated 14.08.2025 and the subsequent order dated 15.09.2025, passed by the Chief Commissioner of Commercial Taxes & Goods and Services Tax, Odisha, which cancelled its GST registration. The Petitioner expressed willingness to pay all outstanding taxes, interest, late fees, and penalties. The Petitioner 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.) concerning the condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules.

Key Issues

1. Whether the Petitioner's delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017, for revocation of cancellation of registration should be condoned, considering their undertaking to pay all dues. (Question of law and fact, turning on Rule 23 of the OGST Rules). Petitioner's Contention: The Petitioner argued that their case 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. Revenue's Contention: The Revenue's counsel, upon reviewing the cited order, conceded that if the Petitioner complies with their undertaking to deposit the amounts, the concerned authority shall proceed accordingly.