2025 (1) TMI 292 - HC - GST

Challenge to SCN - Cancellation of GST registration of petitioner - client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid - HELD THAT - Reliance placed in the case of M/s. Mohanty Enterprises 2022 (11) TMI 1521 - ORISSA HIGH COURT where it was held that ' In that view of the matter, 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. '. Petition disposed off.

Summary

In the case before the Orissa High Court, the petitioner challenged a show cause notice dated November 11, 2020, and a subsequent order dated December 31, 2020, which canceled the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. Represented by Miss. Itishree Tripathy, the petitioner expressed willingness to pay all dues, including tax, interest, late fees, and penalties, to have their return form accepted by the department. The petitioner relied on a precedent set by a coordinate bench in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, which allowed for the condonation of delay in invoking the proviso to Rule 23 of the OGST Rules. The court, comprising Hon'ble Justices Arindam Sinha and M.S. Sahoo, directed that the petitioner's application for revocation of cancellation be considered upon fulfillment of all financial obligations and formalities, mirroring the relief granted in the M/s. Mohanty Enterprises case. Consequently, the writ petition was disposed of, providing relief to the petitioner in the interest of revenue.