Biswajeet Ojha Vs Superintendent (Orissa High Court)
The Orissa High Court addressed a petition filed by Biswajeet Ojha, challenging the cancellation of their Goods and Services Tax (GST) registration under the Odisha Goods and Services Tax Act, 2017. The core issue revolved around a show cause notice dated October 11, 2023, and a subsequent order dated December 12, 2023, which resulted in the registration’s cancellation. The petitioner’s advocate argued that their client was prepared to settle all outstanding dues, including tax, interest, late fees, and penalties, to facilitate the acceptance of their return forms by the relevant department. Reliance was placed on a precedent set by a coordinate bench in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others (W.P.(C) no.30374 of 2022), where a similar direction was issued.
The court, after hearing the arguments from both sides, particularly the Additional Standing Counsel representing the department, referenced paragraph 2 of the M/s. Mohanty Enterprises order. This paragraph outlined the condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules), contingent upon the petitioner’s deposit of all outstanding taxes, interest, late fees, and penalties, as well as compliance with other procedural formalities. The court, in the current case, issued a similar directive. It effectively condoned the delay in the petitioner’s actions, and directed that subject to the petitioner depositing all 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. The court’s decision was framed as being in the interest of revenue collection. Consequently, the writ petition was disposed of, granting the petitioner the requested relief.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
