Maa Lobhi Pani Panchayat Vs Assistant State Tax Officer (Orissa High Court)
Orissa High Court has set aside an order rejecting the application for revocation of GST registration cancellation for Maa Lobhi Pani Panchayat. The petitioner’s GSTIN-21AATAM5530D1ZS registration was cancelled on January 7, 2025, by the State Tax Officer, Angul Circle, due to non-furnishing of GSTR-3B returns for the continuous period from March 2024 to October 2024.
The petitioner approached the High Court challenging the rejection order dated March 28, 2025, which denied the revocation application. Counsel for the petitioner, Mr. Manoj Kumar Mohanty, submitted that the failure to respond to the initial show cause notice within the stipulated time was due to “unavoidable circumstances” beyond the petitioner’s control. He sought an opportunity to furnish the necessary documents to the tax authorities.
Mr. Sunil Mishra, learned Standing Counsel for the CT & GST Organisation, conceded to the petitioner’s request for an additional opportunity.
Considering the submissions from both parties, the High Court deemed it appropriate to quash the rejection order. The court has directed Maa Lobhi Pani Panchayat to appear before the Assistant Commissioner of State Tax/State Tax Officer, Angul Circle, by July 4, 2025. The petitioner is required to present all relevant documents and records as initially requested in the show cause notice.
