Sudarshan Behera vs. Superintendent Angul Circle, Angul

Held

The Court held that the Petitioner's prayer for relief, including condonation of delay, was covered by the order in M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors. The Revenue conceded to the Petitioner's request, agreeing to consider the application for revocation of cancellation of registration if the Petitioner fulfilled their undertaking. The Court directed the Petitioner to make the payments as undertaken within two weeks. Upon such payment, the Opposite Party was directed to consider the Petitioner's 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 view of this conceded position and the operative directions.

Facts

The Petitioner, Sudarshan Behera, challenged a show cause notice dated 06.02.2024 and the subsequent order dated 21.05.2024 passed by the Superintendent, Angul Circle, Angul, which cancelled the Petitioner's GST registration certificate. The Petitioner expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and any other sums due, along with the return. The Petitioner 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. The Revenue conceded to the Petitioner's request if compliance was met.

Key Issues

1. Whether the Petitioner's delay in complying with the requirements for revocation of GST registration cancellation should be condoned, considering the undertaking to pay all dues, in light of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules? 2. Whether the Petitioner is entitled to a direction for the Opposite Party to consider the application for revocation of cancellation of registration upon fulfilling the payment obligations? Petitioner's Arguments: The Petitioner argued that their claim for relief, including condonation of delay, is covered by the precedent set in M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors. They are ready and willing to pay all taxes, interest, late fees, penalties, and other sums due. Revenue's Arguments: The Revenue, upon perusal of the cited order, conceded that if the Petitioner complies with the undertaking and deposits the amounts due, the concerned authority shall take necessary action.