Ajit Kumar Satapathy Vs Superintendent (Orissa High Court)
In the case Ajit Kumar Satapathy Vs Superintendent, the Orissa High Court addressed a challenge to the cancellation of GST registration under the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner contested a show cause notice dated August 8, 2023, and the subsequent cancellation order issued on September 13, 2023. The petitioner expressed readiness to pay all dues, including taxes, interest, late fees, and penalties, to have their GST registration restored. Counsel for the petitioner relied on a precedent from M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, where a coordinate bench allowed condonation of delay and directed the authorities to reconsider the registration revocation upon fulfillment of payment obligations.
The High Court reproduced the relevant paragraph from the earlier judgment and extended a similar direction in this case. It instructed the petitioner to deposit the outstanding dues and comply with procedural requirements, following which their application for revocation of GST registration would be considered in accordance with the law. The Court emphasized that the relief was granted in the interest of revenue and subsequently disposed of the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
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