Saumya Ranjan Moharana Vs State Tax Officer (Orissa High Court)
The Orissa High Court has directed the tax authorities to revoke the cancellation of Saumya Ranjan Moharana’s Goods and Services Tax (GST) registration. The ruling, which came in the case of Saumya Ranjan Moharana Vs. State Tax Officer, was contingent on the petitioner’s willingness to settle all outstanding tax dues, including interest, late fees, and penalties.
The petitioner had challenged a show cause notice dated August 8, 2022, and the subsequent cancellation order dated January 11, 2023, regarding his State Goods and Services Tax Act, 2017, registration.
The High Court drew upon its previous decision dated November 16, 2022, in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others [W.P.(C) No. 30374 of 2022]. In that case, a coordinate bench had condoned the delay in invoking Rule 23 of the Odisha Goods and Services Tax Rules and directed the consideration of the revocation application upon the petitioner’s full compliance.
Adopting this precedent, the Orissa High Court issued a similar directive, noting that such relief was granted “in the interest of revenue.” The writ petition was consequently disposed of, providing a clear path for the taxpayer to regularize their GST status.
