Mohanty Enterprises Vs Commissioner, CT & GST, Odisha
Date: November 15, 2022
Subject Matter
Delay in filing revocation application condoned subject to the taxpayer paying all the statutory dues including interest, late fees, and penalties
Summary
In the case of Mohanty Enterprises vs Commissioner, the Orissa High Court addressed a situation involving the revocation of a GST registration that had been cancelled. The petitioner (Mohanty Enterprises) sought relief regarding delays in submitting their application for revocation under the proviso to Rule 23 of the Odisha GST Rules. The court heard submissions from Mr. Sunil Mishra, the Additional Standing Counsel, who indicated that the authorities would accept the delayed application as long as all due statutory obligations—including taxes, interest, late fees, and penalties—were met. The court condoned the delay and mandated that the petitioner must pay all dues and comply with procedural requirements before their application for revocation could be considered valid. The court also instructed the petitioner to present a certified copy of the judgment to the relevant GST officer. Following this, the officer was directed to open the GST portal, allowing the petitioner to file their GST returns, thus facilitating compliance with GST regulations. Ultimately, the writ petition was disposed of with these directions, ensuring the petitioner had a viable path forward to rectify their tax compliance issues.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Sunil Mishra, learned Additional Standing Counsel (CT & GST) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc., due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.
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.
3. The certified copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper officer will open the portal to enable the Petitioner to file the GST return.
4. The writ petition is disposed of in the above terms.
5. An urgent certified copy of this order be issued as per rules.