Pramila Sen Vs Principal Commissioner (Orissa High Court)
In the case of Pramila Sen vs. Principal Commissioner, the Orissa High Court addressed the petitioner’s challenge against a show-cause notice and subsequent cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner argued for relief based on a precedent set in M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha. She expressed her readiness to pay all dues, including taxes, interest, late fees, and penalties, and requested condonation of delay to allow the revocation of her GST registration.
The Court relied on the precedent from M/s. Mohanty Enterprises, which directed that delays in invoking Rule 23 of the OGST Rules could be condoned if dues were paid and formalities were fulfilled. Following the same reasoning, the Court allowed the petitioner’s plea and directed that her application for revocation of registration be processed subject to compliance with payment and other legal formalities. This judgment underscores the Court’s adherence to consistency in handling similar GST-related disputes and the importance of resolving such matters in the interest of revenue.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 13th September, 2023 cancelling his client’s registration under Odisha 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 v. The Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.
