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2025 (1) TMI 780 - HC - GSTChallenge to SCN - cancellation of client s registration under Central 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 - HELD THAT - Reliance placed in 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.
In the case before the Orissa High Court, the petitioner challenged a show cause notice dated 6th February 2024, and a subsequent order dated 25th April 2024, which canceled the petitioner's registration under the Central Goods and Services Tax Act, 2017. Represented by Mr. Gourav Kumar Roy Choudhury, the petitioner expressed willingness to pay all dues, including tax, interest, late fees, and penalties, for the acceptance of their return form by the department. The petitioner relied on a prior order from a coordinate Bench in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, which provided relief by condoning delay under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) upon payment of all dues.
Mr. R.S. Chimanka, Senior Standing Counsel for the department, acknowledged his previous involvement in the M/s. Mohanty Enterprises case. The court, drawing from the precedent set in that case, condoned the delay for the petitioner and directed that, upon payment of all dues and compliance with formalities, the petitioner's application for revocation of cancellation would be considered in accordance with the law. The writ petition was thus disposed of, granting relief in the interest of revenue.
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