Facts of the Case

The petitioner, M/s. Shaik Hapijula of Kendrapara, approached the Orissa High Court seeking condonation of delay in filing an application for revocation of cancellation of GST registration under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 (OGST Rules), against the Superintendent, CGST & Central Excise, Kendrapara Circle. The matter was taken up through hybrid mode. On an advance notice, the Junior Standing Counsel for CGST, Central Excise & Customs stated that, provided the delay in filing the revocation application was condoned and the petitioner complied with all requirements of paying outstanding taxes, interest, late fee and penalty, the pending Form GSTR-3B return filed by the petitioner would be accepted by the department.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of cancellation of GST registration could be condoned.
  2. The conditions subject to which such condonation and subsequent revocation could be granted.

Petitioner's Arguments

  • Sought condonation of delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of the cancellation of GST registration.
  • Was willing to comply with all requirements, including payment of taxes, interest, late fee and penalty due, and to file the pending Form GSTR-3B return.

Respondent's Arguments

  • The Junior Standing Counsel for CGST stated no objection to condonation of delay, provided the petitioner complies with all requirements — full payment of taxes, interest, late fee and penalty due — after which the pending Form GSTR-3B return would be accepted.

Court Order/Findings

  • The Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed that, subject to the petitioner depositing all taxes, interest, late fee and penalty due and complying with other formalities, the revocation application would be considered in accordance with law.
  • A copy of the order was directed to be produced before the proper officer, who would then open the portal to enable the petitioner to file the GST return.
  • The writ petition was disposed of in these terms.

Important Clarification

  • Delay in filing an application for revocation of GST registration cancellation under Rule 23 of the OGST Rules (and its counterparts under other State GST Rules) can be condoned by a writ court, provided the taxpayer undertakes to clear all outstanding tax dues, interest, late fee and penalty, allowing registration to be restored subject to compliance rather than leaving cancellation as a permanent bar.

Sections Involved

  • Rule 23, Odisha Goods and Services Tax Rules, 2017 — proviso permitting revocation of cancellation of registration on sufficient cause, including condonation of delay.
  • Form GSTR-3B — the periodic return the petitioner was required to file for the portal to be reopened.
  • Article 226, Constitution of India, 1950 — writ jurisdiction invoked.

Decision – In Favour of

Disposed of in favour of the Assessee, though conditionally — the delay was condoned and the revocation application permitted to be considered, subject to the petitioner first depositing all outstanding taxes, interest, late fee and penalty and complying with other 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. 40407 of 2023
  • CNR: Not available in the order
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 12.12.2023
  • Disposal Nature: Disposed of (delay in filing revocation application condoned, subject to payment of dues)

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