Manjubala Mohanty vs. The Principal Commissioner Of Central Goods And Service Tax, Bbsr

Mr. Samal, learned advocate appears on behalf of petitioner and submits that show cause notice dated 14th November, 2023 followed by order dated 7th February, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017 and the rejection order dated 24th March, 2025 is under challenge. 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. Kedia, learned Junior Standing Counsel appears on behalf of the Opposite Parties-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.