2024 (12) TMI 1517 - 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 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

In the case before the Orissa High Court, presided over by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner challenged a show cause notice dated 5th July 2023 and a subsequent order dated 24th September 2023, which canceled the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. Represented by Mr. R.C. Jena, 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 previous order from 16th November 2022 in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, which condoned the delay in invoking the proviso to Rule 23 of the OGST Rules. The court directed that, subject to the petitioner depositing all dues and complying with formalities, the application for revocation of cancellation should be considered in accordance with the law. The writ petition was disposed of with relief granted in the interest of revenue.