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of <h1>Tax Authorities Must Reconsider GST Registration Cancellation After Petitioner Pays Outstanding Dues, Restoring Compliance Pathway</h1> <h3>M/s. Sarita Kerketta Versus Superintendent, CGST and Central Excise, Phulbani Circle, Kandhamal</h3> M/s. Sarita Kerketta Versus Superintendent, CGST and Central Excise, Phulbani Circle, Kandhamal - TMI The Orissa High Court, through Acting Chief Justice Arindam Sinha and Justice M.S. Sahoo, addressed a challenge to a show cause notice dated 13th October 2022 and an order dated 10th November 2022 cancelling the appellant's registration under the Central Goods and Services Tax Act, 2017. The appellant, represented by Miss Itishree Tripathy, sought acceptance of returns upon payment of all due tax, interest, late fee, and penalty. Relying on a coordinate Bench's order in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) no.30374 of 2022), the Court noted the precedent that 'the delay in Petitioner's invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned' provided all dues are paid and formalities complied with. Applying the same reasoning, the Court directed that the petitioner's application for revocation be considered in accordance with law, emphasizing relief 'in the interest of revenue.' The writ petition was accordingly disposed of.
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