Laxmipriya Biswal vs. Assistant Commissioner Of State Tax,Bhubaneswar

Held

The Court held that the petitioner's case was covered by the precedent set in M/s. Mohanty Enterprises. The Court noted the petitioner's undertaking to pay all outstanding tax, interest, late fee, penalty, and any other sums required. The Revenue conceded that upon compliance by the petitioner, the authority would consider the application for revocation of the cancelled registration. The Court directed the petitioner to make the payments within two weeks. Upon such payment, the Opposite Party 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 Writ Petition was disposed of in light of these directions.

Facts

The petitioner, Laxmipriya Biswal, challenged a show cause notice dated 14.08.2025 and the subsequent order dated 20.12.2025 passed by the Assistant Commissioner of State Tax, Bhubaneswar-III Circle, which cancelled her GST registration certificate. The petitioner expressed willingness to pay all outstanding tax, interest, late fee, penalty, and any other applicable sums along with the return. She 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 Odisha Goods and Services Tax Rules and directed consideration of revocation application upon deposit of dues.

Key Issues

1. Whether the delay in the petitioner's application for revocation of GST registration cancellation should be condoned, considering her undertaking to pay all dues. (Question of law and fact, turning on the proviso to Rule 23 of the Odisha Goods and Services Tax Rules). Petitioner's Contention: The petitioner argued that her case is covered by the order in M/s. Mohanty Enterprises, where delay was condoned and the authority was directed to consider the revocation application subject to deposit of all dues. She is ready and willing to pay all taxes, interest, late fee, penalty, and other sums required. Revenue's Contention: The learned counsel for the Revenue, upon perusal of the cited order, conceded that if the petitioner complies with the undertaking and deposits the amounts, the concerned authority shall take necessary action.