Sonu Pattanayak Vs Additional State Tax Officer (Orissa High Court)
The Orissa High Court addressed a petition challenging the cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner, Sonu Pattanayak, contested the show-cause notice issued on November 14, 2023, and the subsequent cancellation order dated December 16, 2023. The petitioner expressed readiness to pay the required tax, interest, penalties, and late fees to facilitate the acceptance of their return and sought relief based on a prior decision of a coordinate bench in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack.
Relying on the precedent, the Court condoned the delay in invoking Rule 23 of the OGST Rules and directed the petitioner to deposit all dues and comply with other necessary formalities. Upon fulfillment of these conditions, the department was instructed to consider the application for revocation of registration in accordance with the law. This decision, made in the interest of revenue, granted the petitioner the relief sought, and the writ petition was disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mrs. Sahoo, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 14th November, 2023 followed by order dated 16th December, 2023 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the department. She 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). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.
2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of the department.
3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).
“2. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.”
Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.
4. The writ petition is disposed of.
