Case Law Details
Smruti Ranjan Dash Vs Superintendent (Orissa High Court)
Orissa High Court addressed the case of Smruti Ranjan Dash vs. Supdt., CGST and Central Excise, where the petitioner challenged a show cause notice dated December 9, 2022, and a subsequent order dated February 12, 2023, canceling their GST registration. The petitioner expressed willingness to pay outstanding dues, including tax, interest, late fees, and penalties, to facilitate the acceptance of their GST returns. They relied on a previous ruling in M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha, where the court condoned a similar delay under Rule 23 of the Odisha Goods and Services Tax (OGST) Rules.
The court, acknowledging this precedent, ruled in favor of condoning the delay, provided that all outstanding dues were paid and the necessary formalities were fulfilled. The petitioner’s application for revocation of GST registration was directed to be considered per legal procedures. With this decision, the court disposed of the writ petition, reaffirming that relief in such cases is granted in the interest of revenue collection.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Miss Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 9th December, 2022 followed by order dated 12th February, 2023 cancelling her client’s registration under Central 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. Roy Choudhury, learned advocate, Senior Standing Counsel appears on behalf of the department. We notice he had appeared in M/s. Mohanty Enterprises (supra).
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.
Author Bio
