9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2025 (1) TMI 1079 - HC - GSTChallenge to SCN - Cancellation of client s registration under Central 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 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. Petition disposed off.
In the case before the Orissa High Court, presided over by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner challenged a show cause notice dated December 7, 2023, and a subsequent order dated January 8, 2024, which canceled the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. Represented by Mr. S.A. Mohanty, 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 previous order from November 16, 2022, in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, which allowed for the condonation of delay under similar circumstances.
The court, with Mr. S. Das representing the department, referenced paragraph 2 of the aforementioned order, which stated: "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 court applied a similar direction in the current writ petition, granting relief to the petitioner in the interest of revenue, and disposed of the writ petition accordingly.
|
