2025 (9) TMI 1391

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....the consent of the learned Counsel for the parties. 3. This is a Petition seeking the restoration of the Petitioner's cancelled GST registration. 4. Mr Agarwal states that the cancellation was on account of the failure of the Petitioner to file returns. He however submits that later, the amounts claimed by the Respondents have been fully paid. He refers to Exhibit 'F' at page 77 of the paper book to submit that the Petitioner has paid to Respondent Rs. 16,46,186/- towards the GST due on 7 June 2024, i.e., post the cancellation order dated 5 June 2023. 5. Mr Agarwal pointed out that the Petitioner has also paid interest and late fees of Rs. 6,27,935/-. In this regard, he referred to the document at page 78 evidencing such payment. ....

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....d the circumstances in which the returns could not be filed or the dues paid. Apart from the explaining a circumstances, the Petitioner has, paid the dues together with late fees and interest. The documents referred to by Mr Agarwal during his arguments establish such payments. The respondents did not dispute the documents by the respondents. 10. In the decisions relied upon by Mr Agarwal, it is true that the Counsel for the Revenue, on instructions, agreed to the restoration of the registration subject to the Petitioner in the said Petition paying all dues together with interest, late fee and penalty etc. To enable Mr Mishra to obtain instructions as to whether a similar course could be followed in this matter, we had adjourned the hear....

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....e in the present matter, we do not think that we should deny the Petitioner any relief on the lines granted to the Petitioner in the decisions referred to by the Petitioner. There is no serious dispute that the material facts in the present case are not significantly different from the facts in the decision relied upon by the learned Counsel for the Petitioner. 14. We may also refer to the decision of the Orissa High Court in the case of Bimal Kishore Sahu Vs Additional Commissioner, GST (Appeals), BBSR & Anr 2024 SCC OnLIne 2199, where, reliance was placed on another decision of the Coordinate Bench of the Orissa High Court in the case of Mohanty Enterprises Vs The Commissioner CT & GST Odisha and registration was restored after condoni....