Prasanta Kumar Biswal vs. The Chief Commissioner, CGST, Central Excise And Customs, Bhubaneswar

Held

The Court held that the Petitioner's undertaking to pay all dues, including taxes, interest, late fees, and penalties, was acceptable. The Court relied on the conceded position of the Revenue and the precedent set by a coordinate bench in M/s. Mohanty Enterprises. The Petitioner was directed to make the payments within two weeks. Upon such payment, the Opposite Party (Chief Commissioner, CGST, Central Excise & Customs, Bhubaneswar) was directed to consider the Petitioner's application for revocation of the cancellation of his GST registration certificate within a period not exceeding six weeks from the date of the order. The Writ Petition was disposed of in light of these directions.

Facts

The Petitioner, Prasanta Kumar Biswal, challenged a show cause notice dated December 17, 2024, and the subsequent order dated May 19, 2025, passed by the Chief Commissioner, CGST, Central Excise & Customs, Bhubaneswar, which cancelled his GST registration. The Petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and other dues along with the return. He relied on a coordinate bench's order in M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, which condoned delay in filing an application for revocation of cancellation and directed consideration subject to deposit of dues. The Revenue conceded that if the Petitioner complied with the undertaking, the authority would consider the revocation application.

Key Issues

1. Whether the Petitioner's delay in complying with the requirements for revocation of GST registration cancellation should be condoned, considering his undertaking to pay all dues and reliance on a coordinate bench's order? (Question of law and fact, turning on the principles of natural justice and the proviso to Rule 23 of the Odisha Goods and Services Tax Rules). Petitioner's arguments: The Petitioner argued that his 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 upon deposit of dues. He contended that he is ready to pay all outstanding amounts. Revenue's arguments: The Revenue, after reviewing the cited order, conceded that if the Petitioner fulfills his undertaking to deposit the required amounts, the concerned authority should proceed accordingly.