Case Law Details
Namrata Pradhan Vs Additional CT & GST (Orissa High Court)
The Hon’ble Orissa High Court in M/s. Namrata Pradhan v. Additional CT & GST [W.P.(C) No. 5511 of 2023 dated March 1, 2023] has held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration by the assessee. The learned counsel appearing for the Petitioner relied on the judgment of M/s. Durga Raman Patnaik v. Additional Commissioner of GST [W.P.(C) No.7728 of 2022 dated August 4, 2022], where the Petitioner opted for applying for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law. Further, the court directed that the Revenue Department makes suitable changes in the architecture of the GST Portal to enable the assessee to file its GST Returns and ensure that there shall be no technical glitch during that period and take appropriate steps in accordance with law after affording reasonable opportunity of hearing to the assessee.
Facts:
M/s. Namrata Pradhan (“the Petitioner”) has challenged the order dated June 6, 2022 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”), cancelling the GST Registration of the Petitioner. The Petitioner stated that, it would opt to apply for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty, and interest due as payable and other formalities as required by law.
Issue:
Whether the filing an application for revocation of the cancellation of GST Registration is sustainable?
Held:
The Hon’ble Orissa High Court in W.P.(C) No. 5511 of 2023 held as under:
- Permitted the Petitioner to file a petition seeking revocation of the cancellation of GST Registration, once the payment of the tax, interest, penalty, fine, and fees, as payable is made.
- Directed the Respondent to pass an order in accordance with the law within 30 days.
- Permitted the Petitioner to file the GST Returns after the revocation of the cancellation of GST Registration.
- Directed the Respondent to take make suitable changes in the architecture of the GST Portal to enable the Petitioner to file its GST Returns and ensure that there shall be no technical glitch during that period.
- Stated that, the Respondent would be at liberty to verify the veracity of the claim made in the GST Returns and take appropriate steps in accordance with law after affording reasonable opportunity of hearing to the Petitioner within 90 days.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. The challenge in the present petition is to an order dated 6th June, 2022 passed by the CT & GST Officer, Angul Circle cancelling the registration of the Petitioner under the Odisha Goods and Services Tax Act, 2017 (OGST Act).
2. Mr. Sabyasachi Panda, learned counsel appearing for the Petitioner relies on the judgment of this Court in Durga Raman Patnaik v. Additional Commissioner of GST, Manu/OR/0909/ 2022 and submits that in the present case also the Petitioner will opt for filing an application for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law. Accordingly, the following directions are issued:
i. Notwithstanding the impugned order dated 6th June, 2022 of the CT & GST Officer, Angul Circle, the Petitioner is permitted to file a petition seeking revocation of the cancellation of registration provided such application is filed not later than 3rd April 2023;
ii. Provided that the Petitioner makes payment of the tax, interest, penalty, fine, fees, etc., as may be payable, the above application will be entertained and appropriate order will be passed thereon in accordance with law within a further period of thirty (30) days;
iii. After revocation of the cancellation of the registration, the Petitioner will be permitted to file returns and for that purposes, the Opposite Parties shall take suitable steps by instructing GST Network, New Delhi or any other agency responsible for maintaining the Web Portal to make suitable changes in the architecture of the GST Web Portal to enable the Petitioner to file his returns and it is to be ensured by the Department that there shall be no technical glitch during the period specified herein. The Department would be at liberty to verify the veracity of the claim made in the returns. and take appropriate steps in accordance with law after affording reasonable opportunity of hearing to the Petitioner.
iv. The above exercise shall be completed by the Opposite Parties within a period of ninety (90) days from the date of receipt of a copy of this Judgment.
3. The writ petition is disposed of in the above terms.
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