Swapna Acharya vs. Superintendent, GST And Central Excise, Bhubaneswar-1

Held

The Court held that in view of the conceded position by the revenue and the petitioner's undertaking to pay all outstanding dues, the matter could be resolved. The petitioner was directed to make the payments within two weeks. Upon such payment, the Opposite Parties (revenue authorities) were 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 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, Swapna Acharya, challenged a show cause notice dated 06.11.2024 and an order dated 18.04.2025 by the Superintendent, GST & Central Excise, BBSR-I Range, Bhubaneswar, which cancelled her GST registration. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, and penalties. She relied on a coordinate bench's order in M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, and Ors. (W.P.(C) No.30374 of 2022) which condoned delay in filing an application for revocation of registration, subject to payment of dues. The revenue's counsel conceded that if the petitioner complied with her undertaking, the concerned authority would act accordingly.

Key Issues

1. Whether the Petitioner is entitled to condonation of delay in filing an application for revocation of GST registration cancellation, and consequently, for the revocation of the cancellation order, given 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 Argument: The petitioner argued that her case is covered by the order in M/s. Mohanty Enterprises, which condoned delay and directed consideration of revocation applications upon payment of dues. She submitted she was ready to pay all taxes, interest, late fees, and penalties. Revenue's Argument: The revenue's counsel conceded that if the petitioner fulfilled her undertaking to pay the amounts due, the authority would process the application for revocation of registration cancellation in accordance with law.