2025 (7) TMI 979 - 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 - HELD THAT - Reliance placed in the case of M/s. Mohanty Enterprises v. The Commissioner CT GST Odisha Cuttack and others 2022 (11) TMI 1521 - ORISSA HIGH COURT where it was held that In that view of the matter 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 ARINDAM SINHA and M.S. SAHOO, JJ., addressed a writ petition challenging a show cause notice dated 2nd February 2023 and an order dated 16th June 2023 canceling the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. The petitioner, represented by Shri S.A. Mohanty, Advocate, expressed willingness to pay all outstanding tax, interest, late fees, and penalties to have the return accepted.Relying on the coordinate bench's order in W.P. (C) No. 30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha), the Court reproduced the key holding: "In that view of the matter, 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 in the interest of revenue and disposed of the writ petition accordingly.