Tankala Soumya vs. Assistant Commissioner Of State Tax, CT And GST, Rayagada Circle, Rayagada

Held

The Court held that the Petitioner's undertaking to pay all outstanding tax, interest, late fee, penalty, and any other sum required, along with the return, was accepted. Following the precedent set in M/s. Mohanty Enterprises, the Court directed the Petitioner to make the payments within two weeks. Upon such compliance, the Opposite Party (Assistant Commissioner of State Tax) was directed to consider the Petitioner's application for revocation of the cancellation of the registration certificate within a period not later than six weeks from the date of the order. The Court noted the conceded position of the revenue. No specific tax periods or amounts in dispute were detailed in the judgment.

Facts

The Petitioner, Tankala Soumya, challenged a show cause notice dated 13.08.2024 and the subsequent order dated 23.12.2024 passed by the Assistant Commissioner of State Tax, CT & GST, Rayagada Circle, Rayagada, which cancelled the Petitioner's GST registration certificate. The Petitioner expressed willingness to pay all outstanding tax, interest, late fee, penalty, and any other applicable sums along with the return. The Petitioner relied on a previous order from a coordinate bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises Vrs. The Commissioner, C.T & G.S.T, Odisha, Cuttack and Ors.) concerning the condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and the consideration of revocation applications.

Key Issues

1. Whether the Petitioner's delay in applying for revocation of cancellation of GST registration should be condoned, considering their undertaking to pay all dues, in light of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules? Petitioner's Contention: The Petitioner argued that their case is covered by the order in M/s. Mohanty Enterprises, where a coordinate bench condoned the delay in invoking the proviso to Rule 23 and directed consideration of the revocation application subject to deposit of all dues. The Petitioner is ready to pay all taxes, interest, late fee, and penalties. Revenue's Contention: The Standing Counsel for the Department conceded that if the Petitioner complies with the undertaking and deposits the amounts, the concerned authority shall take necessary action.