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M/S. Spire Solution, Bbsr vs. The Principal Commissioner Of Central Goods And Services Tax, Bbsr

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WP(C)/8793/2025HC OrissaGSTCNR ODHC01021727202502 April 2025Bench: MR. JUSTICE HARISH TANDON,MR. JUSTICE S.K.SAHOO2 pages

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Heard together (2 matters)

WP(C) No.8793 of 2025
W.P.(C) no.30374 of 2022

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.8793 of 2025 M/s. Spire Solution …. Petitioner Represented by Adv.- Mr. A. Mohanty, Advocate -Versus- The Principal commissioner of Central Goods and Service Tax, Bhubaneswar and others …. Opposite Parties Represented by Adv.– Mr. A. Kedia, Jr. Standing Counsel and Mr. S. Dash, Addl. Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE S.K. SAHOO ORDER 02.04.2025 The matter is taken up through Hybrid mode. 2. Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 12th March, 2024 followed by order dated 12nd April, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, 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 Order No. 01. Page 2 of 2 submits, his client’s claim to relief including prayer for condonation

of delay is covered by said order.

3.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue and Mr. Kedia, learned advocate, for Central Revenue.

4.

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.

5.

The writ petition is disposed of.

(Harish Tandon) Chief Justice

(S.K. Sahoo) Judge S,K. Behera

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.