Ajit Kumar Parida Vs Commissioner of CT & GST (Orissa High Court)
Orissa High Court has condoned a delay in filing an application for the revocation of a Goods and Services Tax (GST) registration cancellation, provided the taxpayer agrees to settle all outstanding dues. The ruling came in the case of Ajit Kumar Parida Vs. Commissioner of CT & GST, where the petitioner challenged a show cause notice and subsequent order from September 2019, which cancelled their GST registration.
During the hearing, the petitioner’s advocate stated a willingness to pay all taxes, interest, late fees, penalties, and any other sums required for the department to accept their client’s return form. The advocate cited a November 2022 order from a coordinate bench in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, as a precedent covering the current relief sought, including the condonation of delay.
The High Court, after considering the submission and the precedent, directed that “the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned.” The court further ruled 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.” This decision, aligning with the interest of revenue, effectively disposes of the writ petition.
