Delay in Revocation Application Condones Upon Payment of Dues.
Issue: Whether a delay in filing an application for revocation of GST registration cancellation can be condoned.
Facts:
- A show cause notice was issued to the assessee.
- An order was passed cancelling the assessee’s registration.
- The assessee filed a writ petition seeking condonation of the delay in filing the revocation application.
Decision:
- Referencing the precedent set in Mohanty Enterprises v. Commissioner, CT & GST, the court condoned the delay.
- Subject to the assessee depositing all outstanding taxes, interest, late fees, penalties, and complying with other formalities, the revocation application was to be considered in accordance with the law.
- The decision was in favor of the assessee.
Key Takeaways:
- Delays in filing revocation applications can be condoned, particularly when the assessee demonstrates a willingness to rectify outstanding dues.
- Compliance with all financial obligations and procedural formalities is essential for the successful revocation of cancelled GST registration.
- Case law precedents, such as Mohanty Enterprises v. Commissioner, CT & GST, play a significant role in determining the outcomes of similar cases.
- Section 30 of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017 and Rule 23 of Central Goods and Services Tax Rules, 2017/Odisha Goods and Services Tax Rules, 2017 applied to this case.
HIGH COURT OF ORISSA
Saroj Kumar Maharana
v.
Superintendent, CGST and Central Excise
Arindam Sinha, and M.S. Sahoo, JJ.
W.P.(C) No. 25562 of 2024
DECEMBER 20, 2024
G.K. Parida, Adv. for the Petitioner. Mukesh Agrawal, Junior 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 6th September, 2023 followed by order dated 11th October, 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. Agrawal, 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.