Sai Enterprises Vs Superintendent Jajpur-I CGST Range (Orissa High Court)
The Orissa High Court considered a writ petition challenging the show cause notice dated 07.01.2025 and the order dated 04.04.2025 cancelling the petitioner’s registration under the Odisha Goods and Services Tax Act, 2017. The petitioner submitted that it was ready and willing to pay the tax, interest, late fee, penalty, and any other amount payable along with the required return. The petitioner relied on the coordinate Bench decision in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, wherein delay in seeking revocation under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned, subject to payment of dues and compliance with legal formalities. The petitioner contended that the present case was covered by that decision.
The CGST authorities conceded that upon compliance with the payment requirements, the competent authority would take necessary action. In view of the concession, the High Court directed the petitioner to make the payments undertaken and ordered that, upon such compliance, the opposite party shall consider the application for revocation of cancellation of the registration certificate. The writ petition was accordingly disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
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