2025 (1) TMI 1022 - HC - GST

Cancellation of client s registration under Odisha Goods and Services Tax Act 2017 - petitioner is ready and willing to pay the tax interest late fee penalty and any other sum required to be paid for the return form - HELD THAT - Reliance placed in 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 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. The writ petition is disposed of.

Summary

Summary of High Court Judgment: ORISSA HIGH COURT

In the matter before the Orissa High Court, presided over by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner, represented by Mrs. Z.M. Wallace, challenged a show cause notice dated January 3, 2024, and a subsequent order dated February 27, 2024, which canceled the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to pay all dues, including tax, interest, late fees, and penalties, to have their return form accepted by the department.

Mrs. Wallace referenced a prior order dated November 16, 2022, from a coordinate Bench in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, which condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The court in that case directed that upon payment of all dues and compliance with formalities, the application for revocation of cancellation would be considered.

The court, in this instance, adopted a similar direction, granting relief to the petitioner in the interest of revenue. The writ petition was thereby disposed of.