2023 (3) TMI 993 - HC - GST

Cancellation of GST registration of petitioner - Petitioner relies on the judgment of this Court inM/S. DURGA RAMAN PATNAIK VERSUS ADDITIONAL COMMISSIONER OF GST (APPEALS) (FIRST APPELLATE AUTHORITY) OTHERS 2022 (10) TMI 676 - ORISSA HIGH COURT and submits that in the present case also the Petitioner will opt for filing an application for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law. HELD THAT - Notwithstanding the impugned order dated 6th June, 2022 of the CT GST Officer, Angul Circle, the Petitioner is permitted to file a petition seeking revocation of the cancellation of registration provided such application is filed not later than 3rd April 2023 - Provided that the Petitioner makes payment of the tax, interest, penalty, fine, fees, etc., as may be payable, the above application will be entertained and appropriate order will be passed thereon in accordance with law within a further period of thirty (30) days. The writ petition is disposed of

Summary

Issues:
Challenge to cancellation of registration under OGST Act

Analysis:
The High Court of Orissa dealt with a petition challenging the cancellation of registration under the Odisha Goods and Services Tax Act, 2017. The petitioner sought revocation of the cancellation by complying with all necessary requirements. The court allowed the petitioner to file an application for revocation of the cancellation, provided it is done before a specified date. The petitioner was directed to make payments of tax, interest, penalty, fine, fees, etc., as required. Upon compliance, the court ordered that the application for revocation would be entertained and an appropriate order passed within a further period. The court also directed the tax department to enable the petitioner to file returns after revocation, ensuring no technical glitches on the GST Web Portal. The department was authorized to verify the returns and take necessary steps within a specified timeframe. The court ordered the tax department to complete all necessary actions within a specified period from the date of the judgment.

This judgment highlights the importance of compliance with tax laws and procedures under the OGST Act. It emphasizes the opportunity for revocation of registration cancellation by fulfilling all obligations, including payment of dues. The court's directions aim to facilitate the petitioner's compliance with tax requirements and ensure smooth filing of returns post-revocation. The judgment underscores the significance of timely actions by both the petitioner and the tax department to resolve the registration cancellation issue effectively.