Delay in Applying for Revocation of GST Registration Condoned: Assessee Allowed to Restore Registration by Paying Dues
Summary in Key Points:
- Issue: The assessee’s GST registration was canceled, and they filed an application for revocation, but it was delayed. The assessee was willing to pay all outstanding dues to have their registration restored.
- Decision: Following the precedent in Mohanty Enterprises v. Commissioner, the High Court condoned the delay in filing the revocation application.
- Conditions: The court directed the tax authorities to consider the assessee’s application for revocation, provided they deposit all outstanding taxes, interest, late fees, penalties, and comply with other formalities.
- Impact: This decision allows businesses to rectify their non-compliance and restore their GST registration even if they miss the deadline for applying for revocation, as long as they are willing to fulfill their tax obligations.
HIGH COURT OF ORISSA
Ajit Kumar Satapathy
v.
Superintendent, CGST and Central Excise
Arindam Sinha and M.S. Sahoo, JJ.
W.P.(C) No.30946 of 2024
DECEMBER 13, 2024
G.K. Parida, Adv. for the Petitioner. A. Kedia, Jr. Standing Counsel for the Respondent.
ORDER
1. Mr. Parida, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 13th September, 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. Kedia, learned advocate, Junior 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.