2025 (7) TMI 689 - HC - GST

GST registration cancellation challenged, delay condoned following Mohanty Enterprises precedent, revocation application to be reconsidered per Rule 23

The HC disposed of a petition challenging cancellation of GST registration under Odisha Goods and Services Tax Act, 2017. Following precedent from Mohanty ... 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 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 ARINDAM SINHA and M.S. SAHOO, JJ., addressed a challenge to a show cause notice dated 8th August 2023 and subsequent order dated 13th September 2023, which cancelled the petitioner's registration under the Odisha Goods and Services Tax Act, 2017. The petitioner, represented by Shri G.K. Parida, Advocate, expressed willingness to pay all outstanding tax, interest, late fees, penalties, and other dues to have the return accepted by the department. Reliance was placed on the Co-ordinate Bench's order in Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P. (C) No. 30374 of 2022), which condoned delay in invoking the proviso to Rule 23 of the Odisha GST Rules and directed consideration of revocation applications upon full payment and compliance.The Court reproduced the key holding from Mohanty Enterprises: '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.