M/S Sarbeswar Swain vs. The Commissioner Of Central Goods And Service Tax
Held
The Court condoned the delay in the petitioner invoking the relevant rule for revocation of registration. It directed the department to consider the revocation application subject to the petitioner fulfilling all financial obligations.
Facts
The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all due taxes, interest, late fees, and penalties.
Key Issues
Whether the delay in filing for revocation of GST registration should be condoned, and if the petitioner is willing to pay dues, should their application be considered.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 04.12.2024
Mr. Hazra, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 16th March, 2022 followed by order dated 2nd May, 2022 cancelling his client’s registration under Central 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, Odis
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