Sarbeswar Swain Vs Commissioner of Central Goods and Service Tax (Orissa High Court)
In Sarbeswar Swain Vs. Commissioner of Central Goods and Service Tax, the petitioner challenged the cancellation of his GST registration following a show cause notice dated 16th March 2022 and an order dated 2nd May 2022. The petitioner expressed willingness to pay all outstanding dues, including tax, interest, late fees, and penalties, to have his returns accepted by the tax department. He relied on a prior ruling in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, where a coordinate bench had allowed relief under similar circumstances, condoning the delay in invoking Rule 23 of the Odisha GST Rules.
The Orissa High Court, considering the petitioner’s request and the precedent, ruled in favor of revoking the GST cancellation. The court directed that, upon full payment of outstanding liabilities and compliance with required formalities, the petitioner’s revocation application would be considered in accordance with the law. The petition was disposed of with these directions, aligning with prior judicial decisions that allow businesses to restore their GST registration upon clearing dues.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Hazra, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 16th March, 2022 followed by order dated 2nd May, 2022 cancelling his client’s registration under Central 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.
