Biswa Ranjan Swain vs. Principal Commissioner, CT And GST, Odisha, Cuttack

Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 11th June, 2024 followed by order dated 31st July, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits that the 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. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

Mr. S.K. Roy Choudhury, learned Senior Standing Counsel appeared on behalf of the opposite parties-Department.

We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

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."

The writ petition is disposed of.