Bhai Construction Vs Superintendent (Orissa High Court)
The Orissa High Court case of Bhai Construction vs. Superintendent focused on the cancellation of the petitioner’s GST registration under the Central Goods and Services Tax Act, 2017. Miss Tripathy, representing the petitioner, challenged the show cause notice dated December 26, 2022, and the subsequent cancellation order dated January 26, 2023. The core argument presented by the petitioner was their willingness to rectify the situation by paying all outstanding dues, including tax, interest, late fees, and penalties, to enable the acceptance of their return forms by the department. This stance was supported by referencing a precedent case, M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha, Cuttack and others, where a coordinate bench had addressed a similar issue. The petitioner sought similar relief, including the condonation of delay, aligning their plea with the directives of the prior ruling. Mr. Kedia, representing the department, acknowledged the petitioner’s submission.
The court, after considering the arguments and the precedent set in M/s. Mohanty Enterprises, directed that the petitioner’s case be handled in a similar manner. Specifically, the court focused on paragraph 2 of the M/s. Mohanty Enterprises order, which addressed the condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). In essence, the court condoned the delay in the petitioner’s application for revocation, contingent upon the petitioner depositing all due taxes, interest, late fees, and penalties. The court further instructed that, subject to the petitioner’s compliance with these financial obligations and other procedural formalities, their application for revocation would be considered in accordance with the law. This directive essentially granted Bhai Construction the opportunity to reinstate their GST registration by fulfilling their financial obligations and adhering to the necessary legal procedures, mirroring the resolution provided in the cited precedent case.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
