Delay in Applying for Revocation of GST Cancellation Condoned: High Court Prioritizes Compliance and Revenue Recovery
Summary in Key Points:
- Issue: The assessee’s GST registration was canceled, and they filed an application for revocation, but it was delayed.
- Decision: The High Court, referring to the Mohanty Enterprises case, condoned the delay in filing the revocation application. The High Court ruled in favor of the assessee, showing leniency towards the delay in filing the revocation application. The court prioritized the assessee’s willingness to comply and pay all outstanding dues.
- Conditions: The court directed the authorities to consider the revocation application if the assessee deposits all outstanding dues (taxes, interest, penalty, etc.) and fulfills other formalities.
HIGH COURT OF ORISSA
Pramila Sen
v.
Principal Commissioner, GST and Central Excise
Arindam Sinha and Sanjay Kumar Mishra, JJ.
WP(C) No.29067 of 2024
NOVEMBER 28, 2024
A.S. Mohanty, Adv. for the Petitioner. M. Agarwal, Adv. Jr. Standing Counsel for the Respondent.
ORDER
1. Mr. Mohanty, 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. Agarwal, 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.