Abhaya Kumar Sethi Vs Commissioner of (C.T. & G.S.T.) (Orissa High Court)
In the case of Abhaya Kumar Sethi vs. Commissioner of C.T. & G.S.T., the petitioner challenged the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. The show cause notice for cancellation was issued on 2nd February 2023, followed by the cancellation order on 6th March 2023. The petitioner sought relief by requesting the condonation of the delay in applying for the revocation of the cancellation. His advocate assured the court that the petitioner was ready to pay all the required dues, including taxes, interest, late fees, and penalties, in order to comply with the necessary formalities for his GST registration to be reinstated.
The court referred to a previous judgment in the case of M/s. Mohanty Enterprises, where a similar situation had arisen. In that case, the court had allowed the condonation of delay under Rule 23 of the Odisha Goods and Services Tax Rules, provided the petitioner paid all outstanding dues. Following this precedent, the court allowed the same relief to the petitioner in this case. The direction was given to the department to consider the petitioner’s application for revocation of GST registration upon payment of all due amounts. The writ petition was disposed of with this decision, reinforcing the practice of granting relief in cases where the taxpayer demonstrates willingness to settle dues.
