Pravat Kumar Behera Vs Superintendent (Orissa High Court)
Orissa High Court recently addressed the case of Pravat Kumar Behera vs Superintendent, wherein the petitioner challenged a show cause notice dated March 16, 2022, and a subsequent order dated April 5, 2022, that resulted in the cancellation of his GST registration. The petitioner, represented by advocate Miss Tripathy, expressed willingness to pay all outstanding dues, including tax, interest, late fees, and penalties, to restore the registration. In support of this claim, she cited the decision in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, where a coordinate bench condoned the delay in invoking Rule 23 of the Odisha Goods and Services Tax (OGST) Rules and allowed restoration subject to compliance with tax liabilities.
The petitioner sought similar relief, arguing that the precedent established in Mohanty Enterprises should apply to his case. The advocate for the revenue department, Mr. Kedia, represented the respondents but did not contest the applicability of the cited judgment. The court considered the previous ruling and its relevance to the present matter, particularly regarding condoning delays in seeking revocation of GST registration cancellation.
In Mohanty Enterprises, the court had ruled that if a petitioner deposits all dues and fulfills legal requirements, their application for revocation of cancellation should be considered accordingly. The Orissa High Court reiterated this position in Behera’s case, directing the department to apply the same principles, provided the petitioner complied with the necessary financial obligations. The ruling highlights judicial consistency in GST-related disputes, ensuring procedural fairness and taxpayer compliance.
