Case Details: Saroj Kumar Maharana v. Superintendent, CGST and Central Excise - [2025] 171 taxmann.com 360 (Orissa)
Judiciary and Counsel Details
- Arindam Sinha & M.S. Sahoo, JJ.
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G.K. Parida, Adv. for the Petitioner.
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Mukesh Agrawal, Junior Standing Counsel for the Respondent.
Facts of the Case
The assessee, a registered person under the Odisha Goods and Services Tax Act, 2017, was issued a show-cause notice for cancellation of registration. Subsequently, the registration was cancelled by the proper officer.The assessee filed a writ petition before the Orissa High Court for condonation of delay in filing the application for revocation of the cancellation of registration.
High Court Held
The High Court held that similar relief was granted by the High Court in the case of Mohanty Enterprises wherein the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 was condoned. The High Court directed that subject to the assessee depositing all the taxes, interest, late fee, penalty, etc., due and complying with other formalities, the assessee’s application for revocation would be considered in accordance with the law. Accordingly, the writ petition was disposed of.
List of Cases Reviewed
- Mohanty Enterprises v. Commissioner, CT & GST [W.P. (C) No. 30374 of 2022, dated 16-11-2022](para 3) followed.
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