M/S Saiaditya Engineering,Bbsr Vs Superintendent Cgst… — GST and Indirect Tax | Orissa HC (2025)

M/S Saiaditya Engineering,Bbsr Vs Superintendent Cgst… — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

Delay in invoking the proviso to Rule 23 of the OGST Rules condoned; subject to the petitioner depositing all taxes, interest, late fee, penalty etc., due and complying with other formalities, the petitioner's application for revocation is 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 following show cause notice dated 12.10.2023 and order dated 12.12.2023, is entitled to relief including condonation of delay in invoking the proviso to Rule 23 of the OGST Rules and revocation of the registration, its claim being covered by the coordinate Bench order in M/s. Mohanty Enterprises.

Court's answer

Likewise direction as in paragraph 2 of the Mohanty Enterprises order is made: 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 the relief in the interest of revenue.

Detailed headnote1 paragraphs

Writ petition disposed of. The registration of M/s. Saiaditya Engineering under the Central Goods and Services Tax Act, 2017 stood cancelled pursuant to show cause notice dated 12th October, 2023 and order dated 12th December, 2023. Relying on the 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), whose paragraph 2 the Court reproduced, the High Court of Orissa (Arindam Sinha, Acting Chief Justice, and M.S. Sahoo, Judge) made the like direction: 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, its application for revocation will 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.4483 of 2025

M/s. Saiaditya Engineering

Petitioner

Represented By Adv. – Ms. Itishree Tripathy, Advocate

-versus-

…. Superintendent, CGST and Opposite Party Central Excise, BBSR-II Circle

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

14.02.2025

Order No.

01. 1. Ms. Tripathy, learned advocate appears on behalf of petitioner

and submits, under challenge is show cause notice dated 12^th October, 2023 followed by order dated 12^th December, 2023 cancelling her client’s registration under Central Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the department. She 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) . She submits, her 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 the department. We notice he had appeared in M/s. Mohanty Enterprises (supra).

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.

Signature Not Verified

Digitally Signed Signed by: PRASANT KUMAR SAHOO Designation: PERSONAL ASSISTANT Reason: Authentication Location: Orissa High Court Date: 14-Feb-2025 18:37:07

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

Prasant

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