Facts of the Case

The petitioner, Jyoti Ranjan Behera, filed W.P.(C) No.39745 of 2023 before the High Court of Orissa at Cuttack against the CT & GST Officer, Bhubaneswar-II Circle, seeking condonation of delay in filing an application for revocation of cancellation of his GST registration under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, together with a consequential direction permitting him to file his pending GSTR-3B return. The matter was taken up through hybrid mode and disposed of on 06.12.2023.

Issues Involved

  1. Whether the delay in filing the revocation application under Rule 23 of the OGST Rules can be condoned.
  2. What conditions should attach to acceptance of the belated GSTR-3B return following condonation of delay.

Petitioner's Arguments

  • Sought condonation of the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of the cancelled registration.
  • Sought a direction that the pending GSTR-3B return be accepted upon compliance with the requisite conditions.

Respondent's Arguments

  • The Standing Counsel for the Revenue, on advance notice, stated that if the delay in filing the revocation application is condoned and the petitioner complies with all requirements of paying taxes, interest, late fee and penalty due, the GSTR-3B return filed by him will be accepted by the department.

Court Order/Findings

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

Important Clarification

  • Delay in filing a revocation-of-cancellation application under Rule 23 of the State GST Rules can be condoned by a writ court where the department itself does not oppose condonation, subject to the taxpayer clearing all dues.
  • Acceptance of a belated GSTR-3B return following revocation is conditional on compliance with outstanding tax, interest, late fee and penalty.

Sections Involved

  • Section 29, Odisha GST Act, 2017 — cancellation of registration.
  • Rule 23, Odisha GST Rules, 2017 — application for revocation of cancellation of registration.
  • Article 226, Constitution of India — writ jurisdiction of the High Court.

Decision – In Favour of

The decision is, in substance, in favour of the Assessee: the delay in seeking revocation was condoned and the department agreed to accept the return, subject to the petitioner clearing all dues. Note: this is a short, largely procedural order with limited independent reasoning — flagged as thin.

Related Case Laws

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

Case Details

  • Court: Orissa High Court
  • Case No.: W.P.(C) No.39745 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 06.12.2023
  • Disposal Nature: Disposed of

Link to Download the Order

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