M/S Sushri Traders Vs Addi Commissioner of Goods and… — GST and Indirect Tax | Orissa HC (2024)

M/S Sushri Traders Vs Addi Commissioner of Goods and… — GST and Indirect Tax | Orissa HC (2024)

What the court decided

AI extract

Outcome

Like direction as in M/s. Mohanty Enterprises: delay in invoking proviso to Rule 23 OGST Rules condoned; subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, petitioner's application for revocation to be considered in accordance with law; relief granted in the interest of revenue.

Issue for consideration

Whether the petitioner, whose registration under the Odisha GST Act, 2017 was cancelled and who is ready to pay tax, interest, late fee and penalty, is entitled to the relief granted in M/s. Mohanty Enterprises, including condonation of delay in invoking the proviso to Rule 23 OGST Rules and consideration of its revocation application subject to deposit of dues.

Court's answer

Adopting paragraph-2 of the coordinate Bench order in M/s. Mohanty Enterprises, the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules is condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, its application for revocation will be considered in accordance with law.

Detailed headnote1 paragraphs

GST – Cancellation of registration – Revocation – Condonation of delay. Petitioner's registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 11.03.2024 following show cause notice dated 06.02.2024. Petitioner, ready and willing to pay tax, interest, late fee, penalty and other sums, claimed to be covered by the coordinate Bench order dated 16.11.2022 in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha). Reproducing paragraph-2 of that order, the Court made a like direction: delay in invoking the proviso to Rule 23 of the OGST Rules condoned, and subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with formalities, the revocation application to be considered in accordance with law. Relief granted in the interest of revenue; writ petition disposed of (Arindam Sinha and M.S. Sahoo, JJ.).

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.27984 of 2024

M/s. Sushri Traders

…. Petitioner

Represented By Adv. – Mr. M.K. Mohanty, Advocate Mr. B.B. Panda, Advocate

-versus-

Additional Commissioner of Goods and Service Tax, Bhubaneswar and another

…. Opp. Parties

Represented By Adv. Mr. D. Das, Advocate Additional Standing Counsel

CORAM:

THE HON'BLE MR. JUSTICE ARINDAM SINHA

AND

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

ORDER

26.11.2024

Order No.

01.

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

and submits, under challenge is show cause notice dated 6^th February,

2024 followed by order dated 11^th March, 2024 cancelling his client’s

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

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

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

Page 1 of 3

// 2 //

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.

2 . Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of the department.

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

“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.”

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

relief in the interest of revenue.

Page 2 of 3

// 3 //

4 . The writ petition is disposed of.

(Arindam Sinha) Judge

(M.S. Sahoo)

Judge

Jyostna

Signature Not Verified

Digitally Signed Signed by: JYOSTNARANI MAJHEE Reason: Authentication Location: ORISSA HIGH COURT Date: 26-Nov-2024 18:49:04

Page 3 of 3