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2024 (12) TMI 1518 - HC - GSTCancellation of client s registration under Odisha Goods and Services Tax Act, 2017 - time limitation - petitioner 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.' The writ petition is disposed of.
In the case before the Orissa High Court, presided over by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner, represented by Mr. R. Panigrahi, challenged a show cause notice dated 27th September 2023, and a subsequent order dated 12th October 2023, which canceled the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to pay all dues, including tax, interest, late fees, and penalties, to have their return form accepted by the department. The petitioner relied on a previous order from a coordinate Bench in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, which allowed for the condonation of delay under similar circumstances.
Mr. S. Das, Additional Standing Counsel, appeared for the department. The court reiterated the directive from the Mohanty Enterprises case, condoning the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, provided the petitioner deposits all due amounts and complies with formalities. The court granted similar relief to the petitioner in this case, emphasizing the interest of revenue. The writ petition was disposed of accordingly.
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