2024 (2) TMI 936 - HC - GST

Seeking revocation of order of cancellation of registration certificate and restore the same in favour of the petitioner - delay in petitioner s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules - delay can be condoned or not - HELD THAT - Issue notice to the opposite parties. Put up this matter after two weeks.

Summary

Issues involved:
The writ petition seeks to quash the order rejecting the appeal against the cancellation of registration certificate and to restore the same. The main contention is regarding the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules.

Summary:

Issue 1: Quashing of the order rejecting the appeal
The petitioner filed a writ petition seeking to quash the order dated 15.09.2023, by which the Joint Commissioner of State Tax (Appeal) rejected the appeal against the cancellation of the registration certificate. The petitioner argued that the rejection was unjustified and relied on previous court decisions to support their case.

Issue 2: Delay in invoking the proviso to Rule 23
The petitioner contended that the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules should be condoned based on previous court decisions. However, the Standing Counsel for the CT & GST Organization argued that the delay cannot be condoned and justified the cancellation of the registration certificate.

Judicial Directions:
The Court heard arguments from both parties. The petitioner's counsel argued against the rejection of the appeal, citing previous court decisions. The Standing Counsel for the CT & GST Organization contended that the delay in approaching the authority cannot be condoned, justifying the cancellation of the registration certificate. The Court issued notice to the opposite parties and directed the service of extra copies of the writ petition for further proceedings. The matter was scheduled to be heard after two weeks.