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of <h1>GST registration cancellation revoked under Rule 23 proviso with mandatory tax deposit and compliance requirements</h1> <h3>M/s. SR Enterprises Versus Commissioner of CT & GST and another</h3> HC allowed petitioner's application for revocation of GST registration cancellation under Odisha Goods and Services Tax Act, 2017. Court relied on M/s. ... Cancellation of client’s registration under Odisha Goods and Services Tax Act, 2017 - petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid - HELD THAT:- Reliance placed in the case of M/s. Mohanty Enterprises [2022 (11) TMI 1521 - ORISSA HIGH COURT] where it was held that '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.' Petition disposed off. The Orissa High Court, through an order by the Chief Justice and Justice Murahari Sri Raman, addressed a challenge to a show cause notice dated 06.02.2024 and subsequent cancellation order dated 11.03.2024 under the Odisha Goods and Services Tax Act, 2017. The petitioner, represented by Mr. Hazra, 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. The Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022), which condoned delay in invoking the proviso to Rule 23 of the OGST Rules. The Court reiterated the principle from that order: '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.' Applying the same reasoning, the Court disposed of the writ petition, granting relief in the interest of revenue.
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