Naresh Kalapa Vs Principal Commissioner (Orissa High Court)
Orissa High Court has revoked the GST registration cancellation of Naresh Kalapa, provided that all outstanding dues, including tax, interest, penalties, and fees, are paid. The petitioner challenged the show cause notice issued on June 11, 2024, and the cancellation order dated August 1, 2024, under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed willingness to clear all dues to restore the registration and relied on a similar ruling in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha, Cuttack & Others. The court, citing this precedent, directed the tax authorities to consider the revocation application upon full payment of dues.
The court condoned the delay in filing the revocation application, emphasizing that the relief granted serves the interest of revenue. By aligning with the previous judgment, the court ensured that the petitioner’s compliance efforts were duly acknowledged. The writ petition was accordingly disposed of, allowing the petitioner to proceed with the revocation process as per the prescribed formalities.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 11th June, 2024 followed by order dated 1st August, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.
