Case Law Details
Satyananda Kabi Vs Additional Commissioner of GST (Appeals) (Orissa High Court)
In the case of Satyananda Kabi Vs Additional Commissioner of GST (Appeals), the Orissa High Court addressed a petition challenging the cancellation of the petitioner’s GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner had received a show-cause notice on 16th March 2022, followed by an order dated 11th April 2022, which canceled his GST registration. In response, the petitioner expressed a willingness to pay all outstanding dues, including taxes, interest, late fees, and penalties, with the intent to have his return form accepted by the department. The petitioner’s legal representative referenced a prior ruling in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, where the delay in invoking a provision for GST registration revival had been condoned upon payment of the due amounts and fulfillment of other formalities.
The Orissa High Court considered the petitioner’s willingness to settle the outstanding dues and the reference to the earlier decision. Drawing from the ruling in M/s. Mohanty Enterprises, the Court condoned the delay in the petitioner’s case as well. It directed that the petitioner’s application for the revival of GST registration should be considered, provided that all taxes, penalties, interest, and fees are paid and other required formalities are met. This decision reinforces the principle that taxpayers who demonstrate the intent to comply with tax obligations can be granted relief, contingent upon the settlement of dues. The writ petition was therefore disposed of, with the court’s order allowing for the revival of GST registration in the petitioner’s case, in alignment with the interest of revenue and legal 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 show cause notice dated 16th March, 2022 followed by order dated 11th April, 2022 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 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. Kedia, learned advocate, Junior 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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