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of <h1>Judicial Intervention Restores GST Registration After Delay, Mandates Full Payment of Outstanding Dues and Taxes</h1> <h3>Sanjay Kumar Satpathy Versus The Commissioner, CGST, CX and another</h3> Sanjay Kumar Satpathy Versus The Commissioner, CGST, CX and another - TMI In the case before the Orissa High Court, the petitioner challenged a show cause notice dated 6th February 2024, and a subsequent order dated 25th April 2024, which canceled the petitioner's registration under the Central Goods and Services Tax Act, 2017. Represented by Mr. Gourav Kumar Roy Choudhury, the petitioner expressed willingness to pay all dues, including tax, interest, late fees, and penalties, for the acceptance of their return form by the department. The petitioner relied on a prior order from a coordinate Bench in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, which provided relief by condoning delay under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) upon payment of all dues.Mr. R.S. Chimanka, Senior Standing Counsel for the department, acknowledged his previous involvement in the M/s. Mohanty Enterprises case. The court, drawing from the precedent set in that case, condoned the delay for the petitioner and directed that, upon payment of all dues and compliance with formalities, the petitioner's application for revocation of cancellation would be considered in accordance with the law. The writ petition was thus disposed of, granting relief in the interest of revenue.
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