2023 (7) TMI 1533 - HC - GST

Seeking direction to opposite party no.2 to unblock the Electronic Credit Ledger of the petitioner and to withdraw/recall all proceedings thereunder - HELD THAT - When this Court made a querry as to whether the petitioner has taken any step for revocation of cancellation of its registration or not, no reply was forthcoming from the learned counsel for the petitioner. Therefore, the question of deposit of tax does not arise. This Court is not inclined to entertain this writ petition and the same is dismissed.

Summary

The Orissa High Court, presided over by Dr. Justice B.R. Sarangi and Mr. Justice Murahari Sri Raman, addressed a writ petition filed by the petitioner seeking a directive to unblock their Electronic Credit Ledger and to withdraw proceedings initiated under the Odisha Goods and Services Tax Act. The petitioner's counsel, Ms. R. Kurmy, argued that the petitioner was willing to pay the tax, but the payment was not accepted due to the cancellation of their registration, communicated via a letter dated 09.09.2022. The respondent, represented by Mr. S. Mishra, contended that the petitioner's portal was blocked on 13.09.2022, and proceedings under Section 74 of the Odisha GST Act were initiated. It was noted that if unresolved, the portal would automatically revive after one year, on 12.09.2023. The court queried whether the petitioner had sought revocation of the registration cancellation, but no response was provided. Consequently, the court dismissed the writ petition, stating it was "not inclined to entertain" it.