Samita Panda Vs Commissioner of CT & GST (Orissa High Court)
Orissa High Court has intervened in a case involving the cancellation of a Goods and Services Tax (GST) registration, directing the tax authorities to revoke the cancellation upon the taxpayer’s agreement to settle all outstanding dues. The ruling, in the matter of Samita Panda Vs. Commissioner of CT & GST, underscores the court’s pragmatic approach to ensure revenue collection while providing relief to businesses.
Samita Panda had challenged an order dated March 18, 2023, which cancelled her registration under the Central Goods and Services Tax Act, 2017. Her legal representative informed the court that the petitioner was prepared to pay all required tax, interest, late fees, and penalties to facilitate the acceptance of her tax returns.
The High Court drew a direct parallel to its previous judgment dated November 16, 2022, in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others [W.P.(C) No. 30374 of 2022]. In that case, a coordinate bench had condoned the delay in invoking Rule 23 of the Odisha Goods and Services Tax Rules and directed the consideration of the revocation application, subject to the petitioner’s payment of all dues.
Following this precedent, the Orissa High Court issued a similar directive, allowing Samita Panda relief “in the interest of revenue.” The writ petition was accordingly disposed of.
