BharatTaxGST

M/S. Ramakanta Swain, Jagatsinghpur vs. Additional CT And GST Officer, Jagatsinghpur

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WP(C)/23080/2024HC OrissaGSTCNR ODHC01066800202427 September 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryPartly Allowed

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues including tax, interest, late fee, and penalty to have their registration restored.

Held

The Court condoned the delay in the petitioner's request for relief and directed that their application for revocation of cancellation be considered, subject to them depositing all due taxes, interest, late fee, and penalty.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation should be condoned and if the petitioner should be allowed to deposit dues for restoration.

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.23080 of 2024 M/s. Ramakanta Swain, Jagatsinghpur …. Petitioner Represented By Adv. – Miss. Itishree Tripathy, Advocate -versus- Additional CT and GST Officer, Jagatsinghpur …. Opposite Party Represented By Adv. – Mr. D. Das, Addl. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 27.09.2024

01.

1. Miss. Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 4th January, 2022 followed by order dated 15th January, 2022 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the department. She 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). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.

2.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of the department.

3.

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.

4.

The writ petition is disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge Sks

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.