Sulagna Patro vs. Superintendent, CGST And Central Excise, Rayagada
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Cause title — parties, addresses and appearances
ORDER 17.06.2025 01. This matter is taken up through Hybrid mode.
Ms. Tripathy, learned Advocate appears on behalf of the petitioner and submits, under challenge is show cause notice dated 16th January, 2023 followed by order dated 12th December, 2023 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. She submits, her client 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 her 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). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.
Mr. Kedia, learned Junior Standing Counsel appears on behalf of the Opposite Party-Department.
We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra);
“2. 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.”
Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.
The writ petition is disposed of.
(Harish Tandon) Chief Justice
(M.S. Raman) Judge MRS/Laxmikant
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.