Facts of the Case

The petitioner, Rasmi Ranjan Patra, whose GST registration had earlier been cancelled, sought revocation of the cancellation under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 (OGST Rules). The petitioner, however, was unable to file the revocation application within the statutory time limit, and the resulting delay formed the subject matter of the present writ petition before the High Court of Orissa at Cuttack. The matter was taken up through hybrid mode, with Mrs. Pami Rath, Senior Advocate, appearing for the petitioner, and Mr. Sunil Mishra, Standing Counsel, representing the CT & GST Circle, Bhubaneswar, and another opposite party. The petitioner sought the Court's intervention to condone the delay so that the revocation application could be considered on merits and the registration restored.

Issues Involved

  1. Whether the delay in filing an application for revocation of cancellation of GST registration under the proviso to Rule 23 of the OGST Rules can be condoned by the High Court in writ jurisdiction.
  2. Whether such condonation can be made conditional upon the petitioner clearing all outstanding tax dues, interest, late fee and penalty.

Petitioner's Arguments

  • Sought condonation of the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of the cancellation of GST registration.
  • Expressed willingness to comply with all statutory requirements, including payment of taxes, interest, late fee and penalty due, to have the registration restored.
  • Sought a direction permitting the pending FORM GSTR-3B return to be accepted once the registration was revived.

Respondent's Arguments

  • The Standing Counsel for CT & GST stated that the department had no objection to condonation of the delay, provided the petitioner complied with all statutory requirements.
  • Clarified that upon such compliance, the FORM GSTR-3B return already filed by the petitioner would be accepted, and the revocation application would be considered strictly in accordance with law.

Court Order/Findings

  • Recording the Standing Counsel's statement that the department had no objection subject to compliance, the Court condoned the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules.
  • Directed that, subject to the petitioner depositing all taxes, interest, late fee and penalty due and complying with other formalities, the application for revocation would be considered in accordance with law.
  • Directed the proper officer to open the GST portal to enable the petitioner to file the pending GST return, upon production of a copy of the order and compliance with the stipulated conditions.
  • Disposed of the writ petition in these terms, without adjudicating the merits of the original cancellation.

Important Clarification

  • Courts routinely condone delay in filing revocation applications under Rule 23 of the OGST Rules where the taxpayer demonstrates willingness to clear all outstanding statutory dues.
  • Such condonation is typically made conditional on full payment of taxes, interest, late fee and penalty, and compliance with other formalities before the proper officer.
  • Once the conditions are satisfied, the proper officer is required to reopen the portal to allow filing of pending returns, restoring the taxpayer's compliance status.

Sections Involved

  • Rule 23 of the Odisha Goods and Services Tax Rules, 2017 – governs the procedure for revocation of cancellation of GST registration, including the proviso allowing condonation of delay.
  • Section 30 of the Odisha Goods and Services Tax Act, 2017 – substantive provision empowering the proper officer to revoke cancellation of registration on application.

Decision – In Favour of

The petition was disposed of with directions, in favour of the Assessee — the delay in seeking revocation was condoned, subject to the petitioner clearing all outstanding dues and complying with formalities.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.32255 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 06-11-2023
  • Disposal Nature: Disposed of, condoning delay in revocation application

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