Case Law Details
Chakra Praska Vs Superintendent (Orissa High Court)
The Orissa High Court reviewed the case of Chakra Praska, who challenged an appellate order dated October 25, 2024, under the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner, represented by counsel, expressed willingness to pay all dues, including tax, interest, late fees, and penalties, to enable acceptance of his tax return. He relied on a prior judgment in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, where a similar delay in compliance was condoned. The petitioner sought comparable relief, including condonation of delay and acceptance of tax payments.
The Court, after hearing the department’s counsel, cited the Mohanty Enterprises case and granted the petitioner the same relief. The delay in invoking the relevant OGST rule was condoned, provided the petitioner deposited all dues and met procedural requirements. The writ petition was accordingly disposed of, ensuring that the petitioner’s application for revocation would be considered in accordance with law. The judgment reinforces the principle that procedural delays should not hinder genuine tax compliance.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Jena, learned advocate appears on behalf of petitioner and submits, under challenge is appeal order dated 25th October, 2024 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. Mr. Satapathy, learned advocate, Senior 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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