Bimal Chandra Behera Vs State Tax Officer (Orissa High Court)
Orissa High Court has set aside the cancellation of a Goods and Services Tax (GST) registration, directing the tax authorities to accept the petitioner’s payment of all due taxes, interest, late fees, and penalties. The ruling, in the case of Bimal Chandra Behera Vs. State Tax Officer, emphasizes a precedent set by a coordinate bench, prioritizing revenue collection over a strict interpretation of procedural defaults.
Bimal Chandra Behera had challenged a show cause notice dated July 5, 2023, and a subsequent cancellation order dated October 17, 2023, regarding his GST registration. The petitioner’s counsel expressed readiness to pay all outstanding amounts to facilitate the acceptance of his return form by the department.
The High Court explicitly relied on its earlier order 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, the High Court condoned the delay in invoking Rule 23 of the Odisha Goods and Services Tax Rules and directed that, subject to the petitioner depositing all dues, their application for revocation of cancellation would be considered.
Following this precedent, the Orissa High Court made a similar direction in Bimal Chandra Behera’s case, allowing the petitioner relief “in the interest of revenue.” The writ petition was disposed of accordingly, providing a pathway for the taxpayer to regularize their GST status by fulfilling their financial obligations.
