M/S.Sanghamitra Singh, Dhenkanal vs. Supdt. Of Goods And Service Tax Act, Dhenkanal

1. Mr. Mohanty, learned advocate submits on behalf of petitioner that show cause notice dated 14th November, 2023 followed by order dated 19th December 2023 cancelling his client’s registration under Central Goods and Services Tax Act, 2017 is under challenge. He submits that his 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 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 advocate, Junior Standing Counsel appears on behalf of the 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 Central 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."

Similar direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.

The writ petition is disposed of.