2024 (12) TMI 1285 - HC - GST

Cancellation of GST registration - appellant 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 M/s. Mohanty Enterprises 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

The High Court of Orissa disposed of a writ petition challenging the cancellation of registration under the Odisha Goods and Services Tax Act, 2017. The petitioner's claim for relief, including condonation of delay, was granted based on a previous order. The petitioner was directed to pay all taxes, interest, late fee, and penalties for registration revocation consideration.