2025 (7) TMI 769 - HC - GST

GST registration cancellation challenged successfully as petitioner agrees to pay all outstanding dues and penalties under Rule 23

SARBESWAR SWAIN Versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, SUNDARGARH

The HC disposed of a writ petition challenging cancellation of GST registration under the Central Goods and Services Tax Act, 2017. The petitioner ... Cancellation of petitioner's registration under Central 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 VERSUS 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.' The writ petition is disposed of. The Orissa High Court, through a bench of ARINDAM SINHA and M.S. SAHOO, addressed a writ petition challenging a show cause notice dated 16th March 2022 and an order dated 2nd May 2022 cancelling the petitioner's registration under the Central Goods and Services Tax Act, 2017. The petitioner, represented by Shri Debasish Hazra, sought relief including condonation of delay and expressed willingness to pay all outstanding tax liabilities, including tax, interest, late fee, and penalty.Relying on the Coordinate Bench's order in Mohanty Enterprises v. The Commissioner, CT & GST (W.P. (C) No. 30374 of 2022), 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 reasoning, the Court directed that the petitioner's application for revocation of cancellation be considered upon compliance with payment and formalities, thereby disposing of the writ petition in favor of the petitioner 'in the interest of revenue.'