Case Law Details
Ganapati Enterprisers Vs State Tax Officer (Orissa High Court)
In the case of Ganapati Enterprisers v. State Tax Officer, the Orissa High Court addressed the challenge against the cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner contested the show cause notice issued on January 3, 2024, and the cancellation order dated February 27, 2024. The petitioner’s counsel argued that her client was willing to pay all dues, including tax, interest, late fees, and penalties, to restore registration. She relied on a precedent set by M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha, where the Court had condoned the delay in invoking the proviso to Rule 23 of the Odisha GST Rules. The State Tax Department was represented by its counsel, who did not contest this legal position. The Court reiterated its stance from Mohanty Enterprises, stating that the petitioner’s delay in invoking Rule 23 could be condoned, provided they fulfilled all financial and procedural obligations. Accordingly, the Court allowed the petition and directed the department to process the revocation application in accordance with the law, emphasizing that the decision was made in the interest of revenue. The writ petition was thus disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 3rd January, 2024 followed by order dated 27th February, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the department. She 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). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.
2. Mishra, learned advocate, Standing Counsel appears on behalf of the department.
3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).
“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.”
Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.
4. The writ petition is disposed of.
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