M/S Maa Swarnapai Chemicals (Opc) Private Limited, Cuttack vs. Sales Tax Officer, Cuttack I
Facts
The petitioner, M/s. Maa Swarnapai Chemicals (OPC) Private Limited, challenged a show cause notice dated November 6, 2024, and an order dated December 21, 2024, issued by the Sales Tax Officer, Cuttack I, Central Circle, Cuttack, which cancelled the petitioner's GST registration. The petitioner's counsel submitted that the petitioner was willing to pay all outstanding taxes, interest, late fees, penalties, and any other sums required for their returns to be accepted. The petitioner sought relief similar to that granted in a previous case, M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, decided by a coordinate bench on November 16, 2022, including condonation of delay.
Held
The Court condoned the delay in the petitioner's compliance with the requirements for the acceptance of their returns. Following the precedent set in M/s. Mohanty Enterprises, the Court directed that subject to the petitioner depositing all the taxes, interest, late fee, penalty, and any other sums due, and complying with other formalities, their application for revocation of the cancellation of registration would be considered in accordance with law. The Court found that granting this relief would be in the interest of revenue. The specific tax period(s) and the exact amount in dispute were not explicitly detailed in the judgment.
Key Issues
1. Whether the petitioner's delay in complying with the requirements for the acceptance of their returns should be condoned, considering their willingness to pay all dues, as per the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules)? Petitioner's contention: The petitioner argued that their situation is covered by the order in M/s. Mohanty Enterprises, where a coordinate bench condoned the delay and directed the department to consider the application for revocation subject to payment of all dues. They claimed their prayer for relief, including condonation of delay, was identical. Revenue's contention: The judgment does not record any specific argument from the revenue or opposite parties regarding this issue. However, the court's final direction implies acceptance of the petitioner's plea for condonation and compliance.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 14.10.2026
This matter is taken up through hybrid arrangement.
Mr. Dash, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th November, 2024 followed by order dated 21st December, 2024 cancelling his client's registration under State 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
The judgment continues below.
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