Sai Enterprises Vs Superintendent Jajpur-I CGST Range (Orissa High Court)
SEO Title: HC Allows GST Registration Revocation Subject to Payment of Tax and Penalty
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
Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 7th January, 2025 followed by order dated 4th April, 2025 cancelling the registration certificate of the petitioner under Odisha Goods and Services Tax Act, 2017 is under challenge. He submits that the petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. 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, Odisha, Cuttack and others), wherein it has been observed as follows:-
“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.”
1.1. He submits, the claim of the petitioner to relief including prayer for condonation of delay is covered by said order.
2. Mr. Debashis Pattnaik, learned Junior Standing Counsel appearing for the CGST upon perusal of said order, conceded that in the event the petitioner complies with the requirement and deposits the amounts as undertaken, the authority concerned shall do the needful.
3. In view of conceded position, the petitioner shall make payments as undertaken and on such eventuality the opposite party shall consider application for revocation of cancellation of the registration certificate.
4. In view of the aforesaid observation, the writ petition stands disposed of.
