M/S Shree Jagannath Engineering,Angul vs. Assistant Commissioner, Angul Division ,Angul

Held

The Court held that in view of the conceded position by the Revenue and the Petitioner's undertaking to pay all outstanding taxes, interest, late fees, penalties, and any other sums required, the Petitioner should make these payments within two weeks. Upon such payment, the Opposite Party (Revenue) is 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 Court found that the Petitioner's claim for relief, including condonation of delay, was covered by the precedent relied upon. The Writ Petition was disposed of based on these directions.

Facts

The Petitioner, M/s. Shree Jagannath Engineering, challenged show cause notices dated May 29, 2026, and September 3, 2026, along with subsequent orders dated July 9, 2026, and September 23, 2026, which 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 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, subject to deposit of dues. The Revenue conceded that if the Petitioner complied with the undertaking, the concerned authority would process the application for revocation.

Key Issues

1. Whether the delay in filing the application for revocation of cancellation of GST registration can be condoned, and the application considered on merits, subject to payment of all dues, in light of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017? (Question of law) Petitioner's Argument: The Petitioner argued that their case is covered by the order in M/s. Mohanty Enterprises, which condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed consideration of the revocation application upon deposit of all dues. They sought similar relief. Revenue's Argument: The Revenue, upon perusal of the cited order, conceded that if the Petitioner fulfilled their undertaking to deposit the amounts due, the authority would proceed accordingly.