Ashraf Petrol Pump Vs Principal Commissioner of Central Goods and Service Tax (Orissa High Court)
Orissa High Court has disposed of a writ petition filed by Ashraf Petrol Pump, which challenged a Show Cause Notice dated August 12, 2024, and a subsequent order dated October 24, 2024, cancelling its GST registration under the Central Goods and Services Tax Act, 2017. The court, hearing the matter via hybrid mode, granted the petitioner liberty to file a fresh representation.
Dr. Padhi, learned advocate for the petitioner, informed the court that his client is prepared to remit all due tax, interest, late fees, penalty, and any other sums necessary for the department to accept its return forms. The petitioner’s counsel relied on an earlier order by a coordinate Bench in W.P.(C) no. 30374 of 2022, titled ‘M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others,’ dated November 16, 2022. Dr. Padhi contended that the relief sought by his client, including condonation of delay, is covered by this precedent.
The court specifically referenced paragraph 2 from the ‘M/s. Mohanty Enterprises’ order, which stated: “In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the 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.”
