2025 (1) TMI 1080 - HC - GST

Challenge 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 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. Petition disposed off.

Summary

The Orissa High Court, presided over by Justice Arindam Sinha and Justice M.S. Sahoo, addressed a writ petition concerning the cancellation of registration under the Odisha Goods and Services Tax Act, 2017. The petitioner, represented by Mr. P.C. Nayak, challenged the show cause notice dated 6th February 2024, and the subsequent cancellation order dated 19th March 2024. The petitioner expressed willingness to pay all dues, including tax, interest, late fees, and penalties, to have the return form accepted by the department.

The petitioner relied on a precedent set by the court in W.P.(C) No. 30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha), where the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned. The court directed that upon payment of all dues and compliance with formalities, the application for revocation of cancellation would be considered according to the law.

The court, in this case, provided similar relief to the petitioner, emphasizing the interest of revenue, and disposed of the writ petition accordingly.