2024 (9) TMI 1471 - HC - GST

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

Summary

The High Court judgment dealt with a show cause notice cancelling registration under Odisha Goods and Services Tax Act. The petitioner's claim for relief, including condonation of delay, was covered by a previous order. The court directed that upon payment of dues, the registration revocation application would be considered. The writ petition was disposed of, granting relief to the petitioner in the interest of revenue.