Orissa HC allows GST registration cancellation revocation subject to payment of Dues

Ganapati Enterprisers Vs State Tax Officer (Orissa High Court)

In the case of Ganapati Enterprisers v. State Tax Officer, the Orissa High Court addressed the challenge against the cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner contested the show cause notice issued on January 3, 2024, and the cancellation order dated February 27, 2024. The petitioner’s counsel argued that her client was willing to pay all dues, including tax, interest, late fees, and penalties, to restore registration. She relied on a precedent set by M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha, where the Court had condoned the delay in invoking the proviso to Rule 23 of the Odisha GST Rules. The State Tax Department was represented by its counsel, who did not contest this legal position. The Court reiterated its stance from Mohanty Enterprises, stating that the petitioner’s delay in invoking Rule 23 could be condoned, provided they fulfilled all financial and procedural obligations. Accordingly, the Court allowed the petition and directed the department to process the revocation application in accordance with the law, emphasizing that the decision was made in the interest of revenue. The writ petition was thus disposed of.