M/S. Anil Kumar Sadangi, Koraput vs. State Tax Officer, Koraput

WP(C)/30724/2024HC OrissaGSTCNR ODHC01087246202411 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

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Held

The Court condoned the delay in the petitioner's request for revocation of cancellation. The department is directed to consider the petitioner's application for revocation upon payment of all dues and compliance with formalities.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties to have their registration restored.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues, should their application be considered?

Sections Cited

Rule 23

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Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.30724 of 2024 M/s. Anil Kumar Sadangi, Koraput …. Petitioner Represented By Adv. – Mr. R. Panigrahi, Advocate -versus- State Tax Officer, Koraput Circle, Koraput and another …. Opposite Parties Represented By Adv. – Mr. S. Das, Additional Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER 11.12.2024 Order No.

01.1.

Mr. Panigrahi, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 27th September, 2023 followed by order dated 12th October, 2023 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 // 2 //

Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to re

The judgment continues below.

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