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of <h1>GST registration cancellation show cause notice challenged, delay condoned, revocation application to be considered upon tax deposit and compliance</h1> The HC disposed of a petition challenging a show cause notice for GST registration cancellation. Following the precedent in M/s. Mohanty Enterprises v. ... Challenge to SCN - cancellation of GST registration of petitioner - client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid - HELD THAT:- The issue is decided 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 '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 ARINDAM SINHA and SANJAY KUMAR MISHRA, JJ., addressed a petition challenging the cancellation of the petitioner's registration under the Odisha Goods and Services Tax Act, 2017, pursuant to a show cause notice dated 28th December 2020 and order dated 19th January 2021. The petitioner, represented by Shri A.S. Mohanty, Advocate, expressed willingness to pay all dues including tax, interest, late fee, and penalty, seeking acceptance of the return form and condonation of delay.Relying on the coordinate Bench's order in W.P. (C) No. 30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha), the Court reproduced the key holding: '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 principle, the Court granted relief in the interest of revenue and disposed of the writ petition accordingly.
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