2024 (9) TMI 1477 - HC - GST

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

HC of Orissa allowed a writ petition challenging tax registration cancellation. The court granted relief to the petitioner, permitting registration ... Condonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - cancellation of GST registration - revocation of cancellation - deposit of taxes, interest, late fee and penalty as condition for consideration - application for revocation to be considered in accordance with lawCondonation of delay - proviso to Rule 23 of the Odisha Goods and Services Tax Rules - revocation of cancellation - deposit of taxes, interest, late fee and penalty as condition for consideration - Delay in invoking the proviso to Rule 23 OGST Rules was condoned and the petitioner's application for revocation of GST registration was directed to be considered on compliance with conditions. - HELD THAT: - The Court, following the coordinate Bench decision in M/s. Mohanty Enterprises, condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and granted relief subject to the petitioner depositing all taxes, interest, late fee, penalty and complying with other formalities. The writ petition challenged the show cause notice and order cancelling registration; the Court held that, in the interest of revenue, the petitioner may have his application for revocation considered by the department provided the specified dues are deposited and formalities complied with. The direction requires the concerned authority to consider the revocation application in accordance with law upon fulfillment of these conditions.Delay condoned and department directed to consider the petitioner's revocation application upon deposit of dues and compliance with formalities.Final Conclusion: Writ petition disposed of by condoning delay and directing the departmental authority to consider the revocation of GST registration in accordance with law upon the petitioner depositing taxes, interest, late fee, penalty and complying with other formalities. 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.