Samir Kumar Samantaray Vs Assistant Commissioner of State Tax (Orissa High Court)
The Orissa High Court, in Samir Kumar Samantaray v. Assistant Commissioner of State Tax, ruled in favor of revoking the cancellation of GST registration upon payment of outstanding dues. The petitioner challenged a show cause notice dated August 8, 2023, and the subsequent cancellation order of February 8, 2024. The petitioner expressed willingness to clear all pending tax liabilities, including interest, penalties, and late fees, to facilitate the acceptance of their GST returns.
Relying on the precedent set in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack & Others (W.P.(C) No. 30374 of 2022), the court reiterated that delay in applying for revocation under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) can be condoned. In the cited case, the court had held that a taxpayer’s revocation request must be considered upon clearing all dues and complying with legal formalities. The same principle was applied in the present case, ensuring consistency in judicial interpretation.
The court noted that the revocation of GST registration is crucial for businesses to continue operations and fulfill tax obligations. The department did not present any argument opposing the application, and the court, prioritizing revenue interests, allowed the petition. The ruling confirms that a delay in seeking revocation should not result in permanent deregistration if the taxpayer is willing to comply with statutory requirements.
