Orissa HC Revokes Cancellation of GST Registration upon Petitioner’s Willingness to pay Missed Tax, Interest, Late Fee and Penalty [Read Order]
The Orissa High Court permitted the revocation of Cancellation of GST Registration on the basis of a ruling of a Co-ordinate Bench
![Orissa HC Revokes Cancellation of GST Registration upon Petitioner’s Willingness to pay Missed Tax, Interest, Late Fee and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-registration-revocation-GST-cancellation-appeal-Orissa-High-Court-ruling-taxscan.jpg "Orissa HC Revokes Cancellation of GST Registration upon Petitioner’s Willingness to pay Missed Tax, Interest, Late Fee and Penalty [Read Order]")
In a significant ruling, the Orissa High Court directed the revocation of cancelled Goods and Services Tax (GST) registration of a registrant upon his express willingness to pay all outstanding tax, interest, late fee, penalty and any other sum required to be paid for the department to accept his GST forms. The Petitioner Rebat Kumar Sahu, represented by P.K. Harichandan, opted a...
In a significant ruling, the Orissa High Court directed the revocation of cancelled Goods and Services Tax (GST) registration of a registrant upon his express willingness to pay all outstanding tax, interest, late fee, penalty and any other sum required to be paid for the department to accept his GST forms.
The Petitioner Rebat Kumar Sahu, represented by P.K. Harichandan, opted a Writ Petition against a Superintendent within the Central Goods and Services Tax (CGST) department at Berhampur after the petitioner’s GST registration was cancelled through an order dated December 12, 2023, following a show cause notice issued on August 8, 2023.
The counsel for the Petitioner prayed for condonation of delay while expressing the petitioner’s intent to pay off all outstanding dues and penalties before the Orissa High Court while relying on the decision given by a coordinate Bench of the High Court in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others).
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Meanwhile, Standing Counsel, A. Kedia, Jr. appeared for the Revenue.
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A Division Bench comprising Chief Justice Harish Tandon and Justice Arindam Sinha examined the petitioner’s plea in light of the Mohanty Enterprises judgment wherein the Bench condoned the delay invoking proviso to Rule 23 of the Odisha Goods and Services Tax Rules to direct the petitioner to deposit all taxes, interest, late fee, penalty etc. while complying with other formalities to effectuate revocation of cancellation of the GST Registration.
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Maintaining precedence with the ruling of the coordinate Bench, Chief Justice Harish Tandon and Justice Arindam Sinha disposed of the writ petition, passing an order of the same effect in Mohanty Enterprises, providing the Petitioner relief in the interest of Revenue.
To Read the full text of the Order CLICK HERE
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