Case Law Details
Gunisety Puspak Kumar Dora Vs Commissioner of Commercial (Orissa High Court)
The Orissa High Court has directed the Commissioner of Commercial Taxes to consider the reinstatement of Gunisety Puspak Kumar Dora’s GST registration, which was cancelled following a show cause notice. The petitioner expressed willingness to pay all outstanding taxes, interest, late fees, and penalties necessary for the acceptance of his return forms. The petitioner relied on a previous order from a coordinate bench, M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, where a similar direction was given, condoning delays and ordering reinstatement upon payment of dues. The court, citing the precedent, directed the authority to consider the petitioner’s application for revocation of the cancellation, provided the petitioner deposits all due amounts and fulfills other necessary formalities. The writ petition was disposed of with this directive, aiming to protect revenue interests.
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 14th January, 2023 followed by order dated 14th February, 2023 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.
2. Mr. Das, learned advocate, Additional 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.
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