Allowed

Ratan Prava Sharma v. the Principal Commissioner Cgst and Central Excise, Bbsr

Orissa HC13 Nov 2024WP(C)/27312/2024

Case brief

AI extract

What is this about?

The High Court of Orissa disposed of a writ petition challenging the cancellation of GST registration. The court referred to a coordinate bench order and directed condonation of delay under the Odisha GST Rules, subject to payment of dues.

What did the court decide?

Delay in invoking Rule 23 of the Odisha GST Rules condoned; application for revocation of registration to be considered upon deposit of dues.

Ratan Prava Sharma Vs the Principal Commissioner Cgst… — GST and Indirect Tax | Orissa HC (2024)

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.27312 of 2024

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Ratan Prava Sharma

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Petitioner

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Represented By Adv. – Mr. S.A. Mohanty, Advocate

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-versus-

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The Principal Commissioner, CGST & Central Excise, Bhubaneswar and another

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Opp. Parties

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Represented By Adv. Mr. M. Agrawal, Jr. Standing Counsel

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CORAM:

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THE HON'BLE MR. JUSTICE ARINDAM SINHA

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AND

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THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER

13.11.2024

Order No.

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1. Mr. Mohanty, learned advocate appears on behalf of petitioner

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and submits, under challenge is show cause notice dated 4^th February,

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2020 followed by order dated 4^th March, 2020 cancelling his client’s

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registration under Odisha Goods and Services Tax Act, 2017. He

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submits, his client is ready and willing to pay the tax, interest, late fee,

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penalty and any other sum required to be paid for the return form of

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his client to be accepted by the department. He relies on order dated 16^th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others) . He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

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2 . Mr. Agrawal, learned advocate, Junior Standing Counsel appears on behalf of the department.

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3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

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“2. 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.”

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Likewise direction is made in this writ petition. Petitioner gets the

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relief in the interest of revenue.

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Page 2 of 3

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4 . The writ petition is disposed of.

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(Arindam Sinha) Judge