2024 (9) TMI 1477 - HC - GST

Tax Registration Reinstated: Petitioner Granted Opportunity to Clear Outstanding Dues and Restore Compliance Status

Bimal Kishore Sahu Versus Additional Commissioner, GST (Appeals), BBSR and another

HC of Orissa allowed a writ petition challenging tax registration cancellation. The court granted relief to the petitioner, permitting registration ... Cancellation of registration under Odisha Goods and Services Tax Act, 2017 - it is submitted that 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 - HELD THAT:- Reliance placed in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others [2022 (11) TMI 1521 - ORISSA HIGH COURT] where it was held that '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.' Same direction is made in this writ petition. Petitioner gets the relief in the interest of revenue - petition disposed off. The High Court of Orissa disposed of a writ petition where the petitioner's registration under the Odisha Goods and Services Tax Act, 2017 was cancelled. The petitioner, represented by Mr. Panda, is willing to pay all dues for registration reinstatement, citing a previous order for relief. The department, represented by Mr. Kedia, had rejected the petitioner's appeal. The court granted relief to the petitioner similar to a previous case, allowing for revocation of registration upon payment of all dues.