M/S Ramamani Behera (Trade Name S.V.Enterprises) Bhubaneswar vs. Addl Commissioner Of GST And Central Excise, Bhubaneswar

Held

The Court held that in view of the conceded position by the Revenue and the petitioner's undertaking to pay all dues, the petitioner should make the payments within two weeks. Upon such payment, the opposite parties (Revenue) are 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 cited. The writ petition was disposed of based on these directions. No specific issue was expressly left undecided.

Facts

The petitioner, M/s Ramamani Behera (Trade Name S. V. Enterprises), challenged a show cause notice dated November 16, 2025, and the subsequent order dated January 10, 2026, issued by the Additional Commissioner of GST & Central Excise, Bhubaneswar, which cancelled the petitioner's GST registration. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and any other required sums. The petitioner relied on a coordinate bench's order in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises Vrs. The Commissioner, CT & GST, Odisha, Cuttack and Ors.) which condoned delay in invoking a rule and directed consideration of revocation subject to deposit of dues. The Revenue conceded that if the petitioner complied with the undertaking, the authority would act accordingly.

Key Issues

1. Whether the petitioner's application for revocation of cancellation of GST registration should be considered, given the undertaking to pay all dues, and if so, whether the delay in filing such application should be condoned, in light of the principles laid down in M/s. Mohanty Enterprises Vrs. The Commissioner, CT & GST, Odisha, Cuttack and Ors. (Petitioner's contention). The Revenue conceded that if the petitioner complies with the undertaking and deposits the amounts, the concerned authority shall do the needful (Revenue's contention). The core issue revolves around the procedural fairness and the application of precedent in allowing the revocation of a cancelled GST registration upon payment of dues.