Case Law Details
Ajit Kumar Parida Vs Commissioner of CT & GST (Orissa High Court)
Orissa High Court has condoned a delay in filing an application for the revocation of a Goods and Services Tax (GST) registration cancellation, provided the taxpayer agrees to settle all outstanding dues. The ruling came in the case of Ajit Kumar Parida Vs. Commissioner of CT & GST, where the petitioner challenged a show cause notice and subsequent order from September 2019, which cancelled their GST registration.
During the hearing, the petitioner’s advocate stated a willingness to pay all taxes, interest, late fees, penalties, and any other sums required for the department to accept their client’s return form. The advocate cited a November 2022 order from a coordinate bench in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, as a precedent covering the current relief sought, including the condonation of delay.
The High Court, after considering the submission and the precedent, directed that “the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned.” The court further ruled 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.” This decision, aligning with the interest of revenue, effectively disposes of the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up through Hybrid Arrangement (Virtual /Physical Mode).
2. Mr. Mishra, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 21st August 2019 followed by order dated 12th September 2019, 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 her 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.
3. Heard Mr. Sunil Mishra, learned Advocate, Standing Counsel appears on behalf of the Department.
4. 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.
5. The writ petition is disposed of.
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