Sandhyarani Das vs. The Superintendent Of CGST And Central Excise

Held

The Court held that the petitioner's claim for relief, including condonation of delay, was covered by the precedent set in M/s. Mohanty Enterprises. The revenue conceded to this position. Consequently, the Court directed the petitioner to make all payments as undertaken within two weeks. Upon the petitioner's compliance, the Opposite Party (Superintendent of CGST and Central Excise) was directed to consider the application for revocation of the cancelled GST registration 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, Sandhyarani Das, challenged a show cause notice dated 08.09.2025 and the subsequent order dated 09.10.2025 by the Superintendent of CGST and Central Excise, Baripada Range, Odisha, which cancelled her GST registration. The petitioner expressed willingness to pay all outstanding tax, interest, late fee, and penalties. 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.) where delay in invoking the proviso to Rule 23 of the OGST Rules was condoned subject to deposit of dues. The revenue conceded that if the petitioner complied with her undertaking, the authority would consider the revocation application.

Key Issues

1. Whether the Petitioner is entitled to condonation of delay in seeking revocation of her GST registration cancellation, subject to payment of all dues, in light of the principles laid down in M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors.? Petitioner's Argument: The petitioner argued that her case is covered by the order in M/s. Mohanty Enterprises, which directed consideration of revocation applications upon deposit of all taxes, interest, late fees, and penalties, and sought similar relief. Revenue's Argument: The revenue, after perusing the cited order, conceded that if the petitioner fulfilled her undertaking to deposit the amounts due, the concerned authority would proceed accordingly.