Pasupulati Mohan Vs the Commissioner of Commercial Taxes… — GST and Indirect Tax | Orissa HC (2025)

Pasupulati Mohan Vs the Commissioner of Commercial Taxes… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

Condonation of delay in invoking the proviso to Rule 23 OGST Rules; direction that, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities, the petitioner's application for revocation of the cancelled registration will be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose GST registration was cancelled by order dated 7th October, 2022, is entitled to relief — condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and consideration of the revocation application upon payment of dues — on the footing of the coordinate Bench order in M/s. Mohanty Enterprises.

Court's answer

Adopting the coordinate Bench direction in M/s. Mohanty Enterprises, the delay in 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, the petitioner's application for revocation will be considered in accordance with law; the petitioner gets the relief in the interest of revenue.

Detailed headnote1 paragraphs

GST – Cancellation of registration under Odisha Goods and Services Tax Act, 2017 – Petitioner, whose registration was cancelled by order dated 7th October, 2022 following show cause notice dated 23rd September, 2022, ready and willing to pay tax, interest, late fee and penalty – Relief claimed, including condonation of delay in invoking the proviso to Rule 23 of the OGST Rules, covered by coordinate Bench order dated 16th November, 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others) – Likewise direction made: delay condoned and, subject to deposit of all taxes, interest, late fee, penalty etc. and other formalities, revocation application to be considered in accordance with law – Writ petition disposed of, relief granted in the interest of revenue (Arindam Sinha, Acting Chief Justice and M.S. Sahoo, Judge).

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.3122 of 2025

M/s. Pasupalati Mohan …. Petitioner

Represented By Adv. –

Mr. B.P. Mohanty, Advocate Mr. S.A. Mohanty, Advocate

-versus-

The Commissioner of Commercial …. Opposite Parties Taxes and Goods and Services Tax, Odisha, Cuttack and others

Represented By Adv. – Mr. S. Das, ASC

CORAM:

THE HON'BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE

AND

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

ORDER

25.02.2025

Order No.

01

1. Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 23^rd September, 2022 followed by order dated 7^th October, 2022 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 his client to be accepted by the department. He relies on order dated 16^th November, 2022 of

Page 1 of 2

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.

4. The writ petition is disposed of.

Signature Not Verified

Digitally Signed Signed by: PRASANT KUMAR SAHOO Designation: PERSONAL ASSISTANT Reason: Authentication Location: Orissa High Court Date: 25-Feb-2025 17:57:30

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

Page 2 of 2

Prasant