M/S M.P. Jay Jagannath Transport, Rugudi, Kendujhar vs. CT And GST Officer, Keonjhar Circle.
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Cause title — parties, addresses and appearances
ORDER Order No. 05.04.2025 03. 1. Mr. P.K. Jena, learned advocate submits on behalf of petitioner that show cause notice dated 24th December, 2021 followed by order cancelling his client’s registration under Central Goods and Services Tax Act, 2017 on the very same day is under challenge here. According to him, 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 the coordinate Bench passed 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. Mishra, learned advocate, Standing Counsel appears on behalf of revenue. // 2 //
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.”
Similar direction is made in this writ petition. Petitioner gets the relief in the interest of revenue. It is uniformly submitted by learned counsels that there will be cooperation in any audit to be conducted for any subsequent year.
The writ petition is disposed of.
(Harish Tandon) Chief Justice
( B.P. Routray) Judge H.S.Dash / M.K. Panda
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.