Samir Kumar Samantaray Vs Assistant Commissioner of State Tax
Date: January 9, 2025
Court: High Court
Bench: Orissa
Type: Writ Petition
Subject Matter
Cancellation of registration to be revoked upon payment of outstanding dues
Summary
The case involves a petitioner whose registration was cancelled under the Odisha Goods and Services Tax Act, 2017, based on a show cause notice issued on August 8, 2023. The petitioner, represented by Miss Tripathy, expressed readiness to pay all dues including tax, interest, late fees, and penalties, seeking the acceptance of her return. - The petitioner referenced a previous order (dated November 16, 2022) from a coordinate bench in the case of M/s. Mohanty Enterprises, where a similar request was dealt with positively. In that case, the court condoned the delay in petitioner's action under the proviso to Rule 23 of the OGST Rules, allowing the consideration of their application for revocation of cancellation with all required dues paid. - The court subsequently agreed to grant similar relief to the petitioner in this case, indicating that the directions from the prior case are applicable here as well. The writ petition was thus disposed of, favoring the petitioner in the interest of revenue.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Miss Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th August, 2023 followed by order dated 8th February, 2024 cancelling her client’s registration under Odisha 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 16th 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). She submits, her 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.