Bikash Chandra Nayak Vs Chief Commissioner (Orissa High Court)
Orissa High Court addressed a petition challenging the cancellation of GST registration through a show cause notice dated February 6, 2024, followed by an order on April 23, 2024. The petitioner sought relief, expressing willingness to clear all outstanding taxes, interest, penalties, and late fees necessary for compliance. The petitioner relied on a precedent set by the court in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others (2022), where a similar delay in invoking Rule 23 of the Odisha GST Rules was condoned. The petitioner argued that his case warranted the same relief, allowing the revocation of GST registration despite the delay.
The court, considering the prior ruling, granted the petitioner’s request and condoned the delay, directing that the revocation application be processed upon full payment of dues and compliance with necessary formalities. The decision ensures that businesses facing registration cancellations due to procedural lapses can seek reinstatement, provided they meet their tax obligations. This judgment reinforces the principle that technical delays should not prevent businesses from continuing operations if they are willing to comply with statutory requirements. The writ petition was subsequently disposed of in favor of the petitioner.
