2025 (6) TMI 334 - HC - GST

Cancellation of client s registration under Central Goods and Services Tax Act 2017 - client (petitioner) 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 the case of 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. Petition disposed off.

Summary

The Orissa High Court, through Acting Chief Justice Arindam Sinha and Justice M.S. Sahoo, addressed a challenge to a show cause notice dated 13th October 2022 and an order dated 10th November 2022 cancelling the appellant's registration under the Central Goods and Services Tax Act, 2017. The appellant, represented by Miss Itishree Tripathy, sought acceptance of returns upon payment of all due tax, interest, late fee, and penalty. Relying on a coordinate Bench's order in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) no.30374 of 2022), the Court noted the precedent that "the delay in Petitioner's invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned" provided all dues are paid and formalities complied with. Applying the same reasoning, the Court directed that the petitioner's application for revocation be considered in accordance with law, emphasizing relief "in the interest of revenue." The writ petition was accordingly disposed of.