Manas Ranjan Rout v. The Commissioner of CGST & CX, Bhubaneswar & Anr.

Mr. C. S. Mishra, Senior Standing Counsel GST, CX and Customs CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 07.05.2025

Mrs. Choudhury, learned advocate appears on behalf of petitioner and submits, under challenge is order dated 11th March, 2024 cancelling her client’s registration under Central 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 Signature Not Verified Digitally Signed Signed by: MRUTYUNJAYA PANDA Designation: Secretary Reason: Authentication Location: High Court of Orissa, Cuttack Date: 07-May-2025 18:50:19 relief including prayer for condonation of delay is covered by said order.

Mr. C. S. Mishra, learned Senior Standing Counsel appears on behalf of the department.

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 for revocation will be Petitioner’s application considered in accordance with law. " formalities, Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.