Case Law Details
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.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Nayak, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 2nd February, 2023 followed by order dated 6th March, 2023 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.
2. Das, learned advocate, Additional Standing Counsel appears on behalf of the department.
3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).
“2. 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.”
Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.
4. The writ petition is disposed of.
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