M/S. Kalpana Baral vs Joint Commissioner Of State Tax
2023 Latest Caselaw 373 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                      W.P.(C) No.420 of 2023

            M/s. Kalpana Baral, Khurda                   ....          Petitioner
                        Mr. Jagabandhu Sahoo, Senior Advocate assisted by
                                                 Ms. Kajal Sahoo, Advocate
                                        -versus-
            Joint Commissioner of State Tax           .... Opposite Parties
            (Appeal), Territorial Range, Puri and
            another
                              Mr. Sunil Mishra, Additional Standing Counsel
                                                   for Revenue Department

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M.S. RAMAN

                                           ORDER

10.01.2023 Order No.

01. 1. The challenge in the present petition is to an order dated 30th December, 2022 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Puri dismissing the Petitioner's appeal against an order dated 8th December, 2021 passed by the Proper Officer i.e. Additional CT & GST Officer, Jatni Circle, Jatni cancelling the registration of the Petitioner under the Odisha Goods and Services Tax Act, 2017 (OGST Act).

2. Mr. Jagabandhu Sahoo, learned Senior Counsel appearing for the Petitioner relies on the judgment of this Court in Durga Raman Patnaik v. Additional Commissioner of GST, Manu/OR/0909/ 2022 and submits that in the present case also the Petitioner will opt for filing an application for revocation of the cancellation by complying with all the other requirements of depositing all the tax,

penalty and interest due as payable and other formalities as required by law. Accordingly, the following directions are issued:

i. Notwithstanding the impugned order dated 30th December, 2022 of the Joint Commissioner of State Tax (Appeal) and the order dated 8th December, 2021 of the Proper Officer, the Petitioner is permitted to file a petition seeking revocation of the cancellation of registration provided such application is filed not later than 13th February, 2023;

ii. Provided that the Petitioner makes payment of the tax, interest, penalty, fine, fees, etc., as may be payable, the above application will be entertained and appropriate order will be passed thereon in accordance with law within a further period of thirty (30) days;

iii. After revocation of the cancellation of the registration, the Petitioner will be permitted to file returns and for that purposes, the Opposite Parties shall take suitable steps by instructing GST Network, New Delhi or any other agency responsible for maintaining the Web Portal to make suitable changes in the architecture of the GST Web Portal to enable the Petitioner to file his returns and it is to be ensured by the Department that there shall be no technical glitch during the period specified herein. The Department would be at liberty to verify the veracity of the claim made in the returns. and take appropriate steps in accordance with law after affording reasonable opportunity of hearing to the Petitioner.

iv. The above exercise shall be completed by the Opposite Parties within a period of ninety (90) days from the date of receipt of a copy of this Judgment.

3. The writ petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge M. Panda