Case Law Details
Pradeep Kumar Mohapatra Vs Commissioner (Orissa High Court)
In Pradeep Kumar Mohapatra vs Commissioner, the petitioner challenged the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. His registration was canceled via an order dated January 10, 2021, following a show cause notice issued on December 28, 2020. The petitioner expressed willingness to clear all outstanding tax liabilities, including interest, penalties, and late fees, to reinstate his registration. Relying on a precedent set in Mohanty Enterprises vs Commissioner, the petitioner sought relief similar to the one granted in that case, where the Orissa High Court condoned the delay in filing for revocation.
The court accepted the petitioner’s argument and directed that the revocation of GST registration be considered, subject to the payment of all dues and compliance with legal formalities. It reiterated its stance from Mohanty Enterprises, allowing the petitioner to seek revocation in the interest of revenue collection. With these directions, the writ petition was disposed of, ensuring a conditional opportunity for the petitioner to reinstate his GST registration.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 28th December, 2020 followed by order dated 10th January, 2021 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 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. Chimanka, 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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