Ram Chandra Hansdah Vs Principal Commissioner (Orissa High Court)
In the case of Ram Chandra Hansdah vs. Principal Commissioner, the petitioner challenged the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. The show cause notice was issued on 23rd December 2022, and the cancellation order was made on 13th January 2023. The petitioner sought condonation of the delay in applying for the revocation of this cancellation. His counsel assured the court that the petitioner was prepared to settle all outstanding dues, including taxes, interest, late fees, and penalties, in order to comply with the necessary formalities to have his GST registration reinstated.
The court referred to a previous judgment in the case of M/s. Mohanty Enterprises, where a similar issue of delayed application for revocation had been addressed. In that case, the court had allowed the delay to be condoned, provided the petitioner deposited all due amounts. The court applied the same reasoning in this case and directed that the petitioner’s application for revocation of his GST registration be considered, subject to the payment of all outstanding dues. The writ petition was disposed of in favor of the petitioner, reinforcing the principle of allowing relief when the taxpayer demonstrates willingness to fulfill all obligations.
