The Orissa High Court allowed the revocation of Orissa Goods and Service Tax ( OGST ) registration on depositing all taxes, interest, late fee, penalty. The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules ( OGST Rules ) is condoned.
Mr. Nayak, advocate appeared on behalf of the petitioner, Gouramohan Kunda and submitted, under challenge is show cause notice dated 25th January, 2021 followed by order dated 4th February, 2021 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submitted, 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 an order dated 16th November.
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Mr. Mishra, advocate, Standing Counsel appeared on behalf of the department. 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.
A division bench of Justice Arindam Sinha and Justice M.S. Sahoo in view of the judgement 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.
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