Asis Ranjan Prusty Vs Assistant Commissioner of State Tax (Orissa High Court)
The Orissa High Court has intervened in a case involving Asis Ranjan Prusty, a GST registrant whose registration was cancelled due to alleged non-compliance with return filings. The petitioner challenged a show cause notice dated November 14, 2023, and a subsequent cancellation order from May 6, 2024, issued by the Assistant Commissioner of State Tax.
During proceedings, the petitioner’s counsel stated willingness to settle all outstanding dues, including tax, interest, late fees, and penalties, to facilitate acceptance of their return form. The submission drew parallels to a previous ruling by a coordinate Bench in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) no.30374 of 2022, dated November 16, 2022).
In the Mohanty Enterprises precedent, the court condoned the delay in invoking Rule 23 of the Odisha Goods and Services Tax Rules, directing that the application for revocation of registration be considered upon the petitioner depositing all due amounts and fulfilling other formalities.
Adopting a similar stance, the High Court in the Asis Ranjan Prusty case issued an identical directive. The court granted relief, noting it was “in the interest of revenue,” and subsequently disposed of the writ petition. This decision reinforces the court’s approach to allowing registrants to rectify non-compliance, provided financial obligations are met.
