2025 (6) TMI 829 - HC - GST

Cancellation of client s registration under Odisha Goods and Services Tax Act 2017 - 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

Summary:The Orissa High Court, through an order by Acting Chief Justice Arindam Sinha and Justice M.S. Sahoo, addressed a writ petition challenging the cancellation of the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. The petitioner sought relief against the show cause notice dated 3rd February 2023 and the subsequent cancellation order dated 22nd June 2023, expressing readiness to pay all due tax, interest, late fee, and penalty.Relying on the coordinate Bench's precedent in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) no.30374 of 2022), the Court reproduced the key holding: "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."Applying the same principle, the Court granted relief to the petitioner in the interest of revenue and disposed of the writ petition accordingly.