Sunil Pradhan Vs Superintendent (Orissa High Court)
The Orissa High Court, in the case of Sunil Pradhan vs. Superintendent, addressed the issue of delayed applications for the revocation of Goods and Services Tax (GST) registration cancellations. The petitioner, represented by Mrs. Wallace, challenged a show-cause notice dated August 8, 2023, and a subsequent order dated December 12, 2023, which cancelled their GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to settle all outstanding dues, including tax, interest, late fees, penalties, and any other required payments, to facilitate the acceptance of their return forms. The petitioner’s counsel relied on a precedent set by a coordinate bench in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, where a similar plea for condonation of delay was granted. The court acknowledged the petitioner’s readiness to comply with the financial obligations and considered the precedent established in the M/s. Mohanty Enterprises case as a basis for granting relief.
The court, after hearing the arguments from both sides, including Mr. Kedia, the Junior Standing Counsel representing the department, referred to paragraph 2 of the M/s. Mohanty Enterprises order. This paragraph detailed the condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules), contingent upon the petitioner depositing all due taxes, interest, late fees, penalties, and fulfilling other necessary formalities. Based on this precedent, the Orissa High Court directed a similar approach in the current case. The court condoned the delay in the petitioner’s application for revocation and ordered that the application be considered in accordance with the law, provided the petitioner deposited all outstanding dues and complied with other procedural requirements. The court emphasized that this direction was made in the interest of revenue collection, effectively disposing of the writ petition. The ruling highlights the court’s willingness to allow taxpayers to rectify their GST registration status, provided they demonstrate a commitment to settling their dues and adhering to legal procedures.
