2024 (12) TMI 514 - HC - GST

Cancellation of registration of petitioner - petitioner were willing to pay all dues for reinstatement - HELD THAT - Similar issue decided in the case of M/S. MOHANTY ENTERPRISES VERSUS THE COMMISSIONER, CT GST, ODISHA, CUTTACK AND OTHERS 2022 (11) TMI 1521 - ORISSA HIGH COURT where it was held that ' The delay in Petitioner s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner s application for revocation will be considered in accordance with law.' Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue - petition disposed off.

Summary

The High Court judgment involved a show cause notice and cancellation of registration under Central Goods and Services Tax Act, 2017. The petitioner's registration was cancelled, but they were willing to pay all dues for reinstatement. The court granted relief similar to a previous case, allowing the petitioner to deposit dues for registration revocation consideration. The writ petition was disposed of accordingly.