Saroja Kumar Pani Vs Commissioner of Commercial (Orissa High Court)
Orissa High Court addressed the challenge raised by Saroja Kumar Pani against the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. Representing the petitioner, Mr. Mohanty argued that the cancellation order dated February 17, 2023, was issued following a show cause notice on January 16, 2023. He submitted that his client was prepared to clear all outstanding tax liabilities, including interest, late fees, and penalties, for the department to accept his return filings. To support his plea, he relied on a previous ruling in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, where a similar delay was condoned, allowing revocation of GST registration upon payment of dues.
The Court acknowledged the precedent set in the Mohanty Enterprises case and adopted a similar approach. It referred to the earlier judgment, which condoned the delay in invoking the proviso to Rule 23 of the Odisha GST Rules. The Court directed that the petitioner’s application for revocation be considered, provided all tax liabilities were settled. As the relief was granted in the interest of revenue collection, the writ petition was disposed of accordingly. This decision reinforces the principle that taxpayers willing to comply with tax obligations should be given an opportunity to restore their GST registration.
