Revocation of cancellation of registration : Delay in Invoking Proviso to Rule 23 Can Be Condoned Subject to Payment of Tax and Penalties:

Delay in Invoking Proviso to Rule 23 Can Be Condoned Subject to Payment of Tax and Penalties:

Summary:

Cancellation of Registration: Assessee’s registration was cancelled pursuant to a show cause notice.
Willingness to Pay Dues: Assessee expressed willingness to pay all outstanding tax, interest, late fees, and penalties.
Condonation of Delay: Citing the decision in Mohanty Enterprises, the court condoned the delay in invoking the proviso to Rule 23.
Revocation of Cancellation: The court directed the authorities to consider the assessee’s application for revocation of cancellation of registration in accordance with the law.

Decision:

In favor of the assessee.

HIGH COURT OF ORISSA

Ganapati Enterprisers

State Tax Officer*

Arindam Sinha and M.S. Sahoo, JJ.

W.P.(C) No.33112 of 2024

JANUARY 7, 2025

Mrs. Z.M. Wallace, Adv. for the Petitioner. S. Mishra, Standing Counsel for the Respondent.

ORDER

1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 3^rd January, 2024 followed by order dated 27^th February, 2024 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 16^th 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.