Facts of the Case

M/s. Shreekhetra Industries Limited, Bhubaneswar, filed a writ petition before the High Court of Orissa at Cuttack against the CT & GST Officer, Bhubaneswar-III Circle, and another opposite party, seeking condonation of delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 for revocation of cancellation of its GST registration. The matter was taken up through hybrid mode on 12.12.2023 before a Division Bench comprising the Acting Chief Justice and another judge. Standing Counsel for the CT & GST Organization appeared on advance notice for the opposite parties. The order itself does not narrate the facts of the original registration cancellation or the extent of the delay involved.

Issues Involved

  1. Whether the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules for revocation of cancellation of GST registration could be condoned.
  2. Whether such condonation could be made conditional on the petitioner clearing outstanding taxes, interest, late fee and penalty.

Petitioner's Arguments

  • The petitioner sought condonation of the delay in filing its application for revocation of the cancellation of its GST registration under the proviso to Rule 23 of the OGST Rules, so that its GSTR-3B returns could be accepted.

Respondent's Arguments

  • Standing Counsel for the CT & GST Organization, appearing on advance notice, stated that the delay could be condoned provided the petitioner complied with all requirements of paying the taxes, interest, late fee and penalty due, following which the 3B return filed by the petitioner would be accepted.

Court Order/Findings

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

Important Clarification

  • Delay in invoking the proviso to Rule 23 of the OGST Rules (or its counterpart under the CGST Rules) for revocation of cancellation of GST registration can be condoned by the High Court in writ jurisdiction, but only on condition that the taxpayer clears all outstanding statutory dues — taxes, interest, late fee and penalty — before the revocation is effected.
  • Such condonation orders typically direct the proper officer to reopen the GST portal for the specific, limited purpose of enabling the taxpayer to file the pending return upon compliance.

Sections Involved

  • Rule 23 of the Odisha Goods and Services Tax Rules, 2017 — prescribes the procedure and time-limit (with a proviso for condonation) for applying for revocation of cancellation of GST registration.

Decision – In Favour of

The writ petition was disposed of in favour of the Assessee, in that the delay was condoned and a pathway to restore its GST registration was provided, subject to the petitioner clearing all outstanding dues.

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.40400 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 12.12.2023
  • Disposal Nature: Disposed - delay in filing revocation application condoned

Link to Download the Order

Download the full judgment (PDF)

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.