Facts of the Case

The petitioner, Soumen Chakraborty, filed this writ petition before the High Court of Orissa at Cuttack against the Superintendent, Bhubaneswar-III Circle, CGST & Central Excise, and another Opposite Party, seeking relief in connection with revocation of the cancellation of his GST registration. The matter was taken up through hybrid mode and was disposed of on 6 December 2023 by a Bench of the Acting Chief Justice and Justice Murahari Sri Raman. The Junior Standing Counsel for CGST, Central Excise & Customs appeared on advance notice and stated that, provided the delay in filing the revocation application was condoned and the petitioner complied with all requirements of paying taxes, interest, late fee and penalty due, the GSTR-3B return filed by the petitioner would be accepted by the department.

Issues Involved

  1. Whether the delay in the petitioner invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules for revocation of cancellation of registration could be condoned.
  2. Whether the petitioner's pending GSTR-3B return could be accepted once the delay was condoned and outstanding dues were paid.

Petitioner's Arguments

  • The petitioner sought condonation of the delay in invoking the proviso to Rule 23 of the OGST Rules so that his application for revocation of the cancellation of registration could be entertained.
  • The petitioner expressed willingness to comply with all requirements of paying the taxes, interest, late fee and penalty due, and to complete other formalities, so that the GST portal could be opened to permit filing of the pending return.

Respondent's Arguments

  • The Junior Standing Counsel for CGST, Central Excise & Customs, appearing on advance notice, did not oppose condonation of delay and stated that, subject to the petitioner clearing all dues, the GSTR-3B return already filed would be accepted by the department.

Court Order/Findings

  • The delay in the petitioner invoking the proviso to Rule 23 of the Odisha GST Rules was condoned, subject to the petitioner depositing all taxes, interest, late fee and penalty due and complying with other formalities.
  • The petitioner's application for revocation was directed to be considered in accordance with law once these conditions were fulfilled.
  • A copy of the order was directed to be produced before the proper officer, who was directed to open the portal to enable the petitioner to file the GST return upon compliance.
  • The writ petition was disposed of in the above terms.

Important Clarification

  • 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 writ court where the department itself does not object, subject to the assessee clearing all outstanding taxes, interest, late fee and penalty.
  • Once such conditions are satisfied, the proper officer is expected to open the GST portal to enable the assessee to file pending returns and regularise the registration, illustrating a practical route available to registered persons whose registration was cancelled for non-filing of returns.

Sections Involved

  • Rule 23 of the Odisha Goods and Services Tax Rules, 2017 — provides for revocation of cancellation of registration, including the proviso invoked here for condonation of delay in filing the revocation application.
  • Form GSTR-3B — the summary monthly return required to be filed and accepted by the department upon regularisation of the registration.

Decision – In Favour of

The order is in favour of the Assessee: the delay in seeking revocation was condoned and the department agreed to accept the petitioner's GSTR-3B return and reopen the portal, subject to the petitioner clearing all dues 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.39744 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 6 December 2023
  • Disposal Nature: Disposed of; delay in revocation application condoned subject to payment of dues

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