2024 (12) TMI 1506 - HC - GST

Maintainability of petition - availability of alternative remedy - Seeking for restoration of registration under Odisha Goods and Services Tax Act, 2017 - HELD THAT - It is true that petitioner availed statutory remedy against cancellation order dated 10th March, 2023, also mentioned in the prayer. As such it is a case of petitioner giving up its main prayer and asking for order on the supplementary, regarding the cancellation order. Petitioner will be entitled to revocation of cancellation order dated 10th march, 2023 on fulfilment of direction for payment of all taxes, interest, late fee, penalty etc. The writ petition is disposed of.

Summary

In the case before the Orissa High Court, the petitioner sought the restoration of registration under the Odisha Goods and Services Tax Act, 2017, challenging orders from two appellate authorities. Represented by Mr. J. Dash, the petitioner argued that the delay in filing appeals, which led to their dismissal, should be condoned based on a precedent set in M/s. Mohanty Enterprises v. The Commissioner, CT and GST, Odisha, Cuttack, and others. The petitioner abandoned the main prayer and sought relief consistent with the Mohanty Enterprises case.

The court, comprising Hon'ble Justices Arindam Sinha and M.S. Sahoo, allowed the petitioner to abandon the main prayer and directed that the petitioner could achieve revocation of the cancellation order dated 10th March 2023 by complying with the conditions set in the Mohanty Enterprises case. Specifically, the petitioner must deposit all due taxes, interest, late fees, penalties, and comply with other formalities for their application for revocation to be considered according to law. The court disposed of the writ petition, granting relief in the interest of revenue.