Case Law Details
Mohanty Enterprises Vs e Commissioner, CT & GST, Odisha, Cuttack and others (Orissa High Court)
In the case of Mohanty Enterprises vs Commissioner, the Orissa High Court addressed the issue of revocation of Goods and Services Tax (GST) registration. The petitioner sought relief from delays in invoking the proviso to Rule 23 of the Odisha GST Rules, which governs revocation of canceled registrations. The respondent, represented by Additional Standing Counsel Mr. Sunil Mishra, stated that the authorities would accept the petitioner’s delayed revocation application, provided all statutory dues, including taxes, interest, late fees, and penalties, were paid. Additionally, the petitioner was required to comply with relevant procedural formalities.
The Court condoned the delay in filing the revocation application, emphasizing that compliance with all dues and formalities was essential. It directed the petitioner to present a certified copy of the judgment to the proper officer. Upon submission, the officer was instructed to open the GST portal, enabling the petitioner to file the GST return. This step ensures that taxpayers are granted an opportunity to rectify their defaults while fulfilling their legal obligations under the GST framework. The writ petition was disposed of with these directives, providing a pathway for the petitioner to regularize their GST compliance.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Sunil Mishra, learned Additional Standing Counsel (CT & GST) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc., due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.
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.
3. The certified copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper officer will open the portal to enable the Petitioner to file the GST return.
4. The writ petition is disposed of in the above terms.
5. An urgent certified copy of this order be issued as per rules.
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