M/S Babulu Patel, Sundargarh. Vs Commissioner GST and… — GST and Indirect Tax | Orissa HC (2025)

M/S Babulu Patel, Sundargarh. Vs Commissioner GST and… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; 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 GST registration to be considered in accordance with law.

Issue for consideration

Whether the petitioner, whose registration under the Central Goods and Services Tax Act, 2017 was cancelled, is entitled to condonation of delay and consideration of his application for revocation subject to deposit of taxes, interest, late fee and penalty, his claim being covered by the coordinate Bench order in M/s. Mohanty Enterprises (supra).

Court's answer

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, the petitioner's application for revocation will be considered in accordance with law; the petitioner gets this relief in the interest of revenue.

Detailed headnote1 paragraphs

Order dated 13.02.2025 of the High Court of Orissa at Cuttack (Arindam Sinha, Acting Chief Justice, and M.S. Sahoo, Judge) disposing of W.P.(C) No.3995 of 2025. The petitioner's registration under the Central Goods and Services Tax Act, 2017 had been cancelled by order dated 10.04.2024 following show cause notice dated 06.02.2024. Adopting paragraph 2 of the coordinate Bench order dated 16.11.2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022), the Court condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) and directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. and complying with other formalities, the application for revocation be considered in accordance with law. Relief granted in the interest of revenue; writ petition disposed of.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.3995 of 2025

M/s. Babulu Patel, Sundargarh

…. Petitioner

Represented By Adv. – Mr. A.K. Roy, Advocate

-versus-

Commissioner GST and Central …. Opposite Parties Excise and others

Represented By Adv. – Mr. A. Kedia, Junior Standing Counsel

CORAM:

THE HON'BLE MR. JUSTICE ARINDAM SINHA,

THE ACTING CHIEF JUSTICE

AND

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

ORDER

13.02.2025

Order No.

01.

Mr. Roy, learned advocate appears on behalf of petitioner and

submits, under challenge is show cause notice dated 6^th February, 2024 followed by order dated 10^th April, 2024 cancelling his client’s registration under Central 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 coordinate Bench in W.P.(C) no.30374 of 2022

(M/s. Mohanty Enterprises v. The Commissioner, CT & GST,

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Odisha, Cuttack and others) . He submits, his client’s claim to relief

including prayer for condonation of delay is covered by said order.

Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue.

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.

The writ petition is disposed of

(Arindam Sinha) Acting Chief Justice

Signature Not Verified (M.S. Sahoo) Digitally Signed Judge

Digitally Signed Signed by: JYOTIPRAVA BHOL Reason: Authentication Location: HIGH COURT OF ORI Jyoti SSA Date: 13-Feb-2025 17:03:54

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