Siddhi Vinayak Process Vs Assistant Commissioner of State Tax (Orissa High Court)
The Orissa High Court addressed a petition filed by Siddhi Vinayak Process, challenging a show cause notice and subsequent order that cancelled their registration under the Odisha Goods and Services Tax Act, 2017. The petitioner, represented by their advocate, expressed willingness to pay all outstanding taxes, interest, late fees, penalties, and any other required sums for the acceptance of their return forms. The petitioner’s counsel referred to a precedent set in a similar case, M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, where the court had condoned a delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The petitioner requested a similar condonation of delay and consideration of their revocation application.
The court, after hearing the arguments from both sides, including the Additional Standing Counsel representing the department, acknowledged the precedent established in the M/s. Mohanty Enterprises case. The court reproduced a relevant paragraph from that order, which directed the authorities to consider the revocation application subject to the petitioner’s deposit of all dues and compliance with other formalities. Applying the same principle, the Orissa High Court directed that the delay in Siddhi Vinayak Process’s application be condoned. The court ordered the authorities to consider the petitioner’s application for revocation of the GST registration, provided the petitioner complies with all necessary payments and procedural requirements. The decision was made with the intention of safeguarding revenue interests. Consequently, the writ petition was disposed of, directing the state tax assistant commissioner to consider the application.
