Anjanarani Jena vs. The Commissioner,CGST, Cx And Customs

Held

The Court held that the Petitioner's undertaking to pay all outstanding taxes, interest, late fee, penalty, and any other sum required, along with her readiness to comply with other formalities, was sufficient grounds for relief. The Court noted the conceded position of the Opposite Parties (Revenue) that the Petitioner's application for revocation would be considered if she fulfilled her undertaking. The Court directed the Petitioner to make the payments within two weeks. Upon such payment, the Opposite Parties were directed to consider the application for revocation of the cancellation of the registration certificate within six weeks from the date of the order. The principle established is that a taxpayer's willingness to clear all dues and comply with formalities can lead to condonation of delay and consideration of registration revocation, following established precedent.

Facts

The Petitioner, Anjanarani Jena, challenged a show cause notice dated 16.11.2025 and the subsequent order dated 13.01.2026 by the Commissioner, CGST, CX & Customs, which cancelled her GST registration. The Petitioner stated her willingness to pay all outstanding taxes, interest, late fees, penalties, and any other dues. 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.), which condoned delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed consideration of the revocation application upon compliance with payment and formalities.

Key Issues

1. Whether the Petitioner's delay in complying with the requirements for revocation of GST registration cancellation should be condoned, considering her undertaking to pay all dues. (Question of law and fact, turning on the interpretation of principles of natural justice and relevant GST rules). Petitioner's Argument: The Petitioner argued that her case is covered by the precedent set in M/s. Mohanty Enterprises, where a coordinate bench condoned the delay and directed the authority to consider the revocation application upon payment of dues. She expressed readiness to pay all taxes, interest, late fees, and penalties. Revenue's Argument: The Standing Counsel for the Department, after reviewing the cited order, conceded that if the Petitioner complies with the undertaking and deposits the amounts, the concerned authority should proceed accordingly. No specific arguments against the Petitioner's claim were recorded.