Saroj Kumar Maharana Vs Superintendent (Orissa High Court)
In Saroj Kumar Maharana vs. Superintendent, the Orissa High Court addressed the issue of delay in filing an application for revocation of cancelled Goods and Services Tax (GST) registration under the Odisha GST Act, 2017. The petitioner had challenged a show cause notice dated 6th September 2023, followed by a cancellation order dated 11th October 2023. The petitioner expressed readiness to pay all dues, including tax, interest, penalty, and late fees, and sought condonation of the delay in filing the revocation application.
Appearing for the petitioner, counsel cited a previous ruling of the Orissa High Court in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022), where the delay in filing for revocation was condoned. In that case, the Court had directed that upon payment of all outstanding amounts and compliance with procedural requirements, the revocation application be considered in accordance with law.
Taking note of the Mohanty Enterprises precedent, the Court in the current matter adopted a similar view. It held that the petitioner’s delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules could be condoned in the interest of revenue. The Court thus directed that the petitioner’s application for revocation be considered, subject to full payment of dues and satisfaction of other formalities.
