Facts of the Case

M/s Sai Kripa Tour & Travels approached the High Court of Orissa in W.P.(C) No. 21617 of 2022.

The dispute arose in connection with the petitioner’s delayed invocation of the proviso to Rule 23 of the OGST Rules for seeking revocation. Because of the delay and the resulting procedural position, the petitioner required relief enabling consideration of its revocation application and filing of the GST return.

During the hearing, the learned Additional Standing Counsel appearing for Tax, on advance notice, stated that if the delay in filing the revocation application was condoned and the petitioner complied with all requirements relating to payment of taxes, interest, late fee, penalty and other dues, the Form GSTR-3B return filed by the petitioner would be accepted by the opposite parties.

Issues Involved

  1. Whether the delay in the petitioner’s invocation of the proviso to Rule 23 of the OGST Rules could be condoned.
  2. Whether the petitioner’s application for revocation could be considered in accordance with law after payment of all taxes, interest, late fee, penalty and compliance with other required formalities.
  3. Whether the proper officer could be directed to open the GST portal to enable the petitioner to file the GST return after compliance with the conditions imposed by the Court.

Petitioner’s Arguments

The petitioner sought relief against the consequences arising from the delay in invoking the proviso to Rule 23 of the OGST Rules.

The petitioner’s case, as reflected from the relief granted by the Court, was directed toward securing condonation of delay so that the revocation application could be considered in accordance with law and the petitioner could be enabled to file the GST return after complying with the applicable statutory and procedural requirements.

Respondent’s Arguments

The learned Additional Standing Counsel appearing for Tax stated that, provided the delay in filing the revocation application was condoned and the petitioner complied with all requirements concerning payment of:

  • Taxes due;
  • Interest due;
  • Late fee due;
  • Penalty due; and
  • Other applicable requirements,

the Form GSTR-3B return filed by the petitioner would be accepted by the opposite parties.

This statement formed an important basis for the disposal of the writ petition.

Court Order / Findings

The High Court of Orissa disposed of the writ petition with the following directions and findings:

  1. The delay in the petitioner’s invocation of the proviso to Rule 23 of the OGST Rules was condoned.
  2. The petitioner was required to deposit all taxes, interest, late fee, penalty and other amounts due.
  3. The petitioner was also required to comply with the other applicable formalities.
  4. Subject to such payment and compliance, the petitioner’s application for revocation was directed to be considered in accordance with law.
  5. The petitioner was directed to produce a certified copy of the High Court’s order before the proper officer.
  6. Subject to the petitioner complying with the conditions specified in the order, the proper officer was directed to open the portal to enable the petitioner to file the GST return.
  7. The writ petition was disposed of in the above terms.

Important Clarification

The order does not grant unconditional revocation merely because the delay was condoned.

The relief was expressly made subject to the petitioner:

  • Depositing all taxes due;
  • Paying applicable interest;
  • Paying applicable late fee;
  • Paying applicable penalty;
  • Complying with other required formalities; and
  • Producing the certified copy of the High Court’s order before the proper officer.

Only subject to such compliance was the revocation application to be considered in accordance with law and the proper officer required to open the portal to enable filing of the GST return.

Accordingly, the decision should be understood as a conditional procedural relief involving condonation of delay, rather than an automatic or unconditional restoration of registration.

Section / Rule Involved

Proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) – concerning the procedural framework referred to in the order in relation to the delayed revocation application.

Form GSTR-3B – referred to in the proceedings in connection with acceptance/filing of the petitioner’s GST return upon compliance with the stipulated conditions.

Link to download the order - https://www.mytaxexpert.co.in/uploads/1783324405_1225compressed.pdf

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