Facts of the Case

The petitioner, Sanjuktarani Nayak, filed this writ petition before the Orissa High Court against the State of Odisha and others, seeking condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) for revocation of the cancellation of her GST registration. The matter was taken up through hybrid mode. The Standing Counsel for the CT & GST Department pointed out that the case was similar to W.P.(C) No. 34628 of 2023, which had already been disposed of on 6th November 2023, and that an identical order could be passed here as well, a course not opposed by the petitioner's counsel. The Standing Counsel further stated that, upon condonation of delay and full compliance with payment of dues, the petitioner's Form GSTR-3B return 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 can be condoned.
  2. The conditions subject to which the revocation application and pending GSTR-3B return should be considered/accepted.

Petitioner's Arguments

  • Sought condonation of the delay in invoking the proviso to Rule 23 of the OGST Rules so that the revocation application could be entertained, relying on the identical relief already granted in W.P.(C) No. 34628 of 2023.
  • Was willing to comply with payment of all outstanding taxes, interest, late fee and penalty to secure revival of the cancelled registration and acceptance of the pending GSTR-3B return.

Respondent's Arguments

  • The Standing Counsel for CT & GST did not oppose the grant of an identical order to that passed in the connected matter, W.P.(C) No. 34628 of 2023.
  • Conceded that, provided the delay was condoned and the petitioner complied with payment of taxes, interest, late fee and penalty due, the GSTR-3B return filed by the petitioner would be accepted.

Court Order/Findings

  • The delay in the petitioner's invoking the proviso to Rule 23 of the OGST Rules was condoned, and it was 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.
  • A copy of the order was directed to be produced before the proper officer, who, subject to compliance, would open the portal to enable the petitioner to file the GST return.
  • The writ petition was disposed of in the above terms.

Important Clarification

Where an assessee's application for revocation of cancellation of GST registration is delayed beyond the period contemplated under Rule 23 of the OGST Rules, the Orissa High Court has consistently condoned such delay and directed consideration of the revocation application, conditional upon the assessee clearing all outstanding tax dues, interest, late fee and penalty, and thereafter permitting the pending GSTR-3B return to be filed and accepted.

Sections Involved

  • Rule 23, OGST Rules, 2017 — prescribes the procedure and time limit for applying for revocation of cancellation of GST registration.
  • Section 29/30, Odisha Goods and Services Tax Act, 2017 — governs cancellation and revocation of GST registration.

Decision – In Favour of

Disposed of in favour of the Assessee, though conditionally — delay in seeking revocation was condoned and consideration of the revocation application was directed, subject to full payment of outstanding taxes, interest, late fee and penalty.

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. 18482 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 8 November 2023
  • Disposal Nature: Disposed of; delay condoned

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