Facts of the Case

Mohammed Abdul Razzak's GST registration, under the jurisdiction of the State Tax Officer, Ganjam-II Circle, had been cancelled, apparently for continuous default in furnishing returns. He approached the Orissa High Court seeking to invoke the proviso to Rule 23 of the Odisha GST Rules, 2017, which permits a delayed application for revocation of cancellation in appropriate cases, along with a direction that the department accept his pending Form GSTR-3B return once the registration stood restored. On advance notice, the Additional Standing Counsel for the CT & GST Department placed on record that the department had no objection to the 3B return being accepted, provided the delay in filing the revocation application was condoned and the petitioner complied with payment of all taxes, interest, late fee and penalty due.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules to seek revocation of a cancelled GST registration should be condoned by the writ Court, conditioned on the petitioner clearing all outstanding statutory dues.
  2. What consequential directions are necessary to enable the petitioner to actually file the return once the registration is restored, given that the GST portal typically remains closed to a taxpayer whose registration stands cancelled.

Petitioner's Arguments

  • The petitioner sought condonation of delay in filing the revocation application under the proviso to Rule 23 and acceptance of the pending GSTR-3B return, undertaking to comply with the requirement of paying all outstanding taxes, interest, late fee and penalty due.

Respondent's Arguments

  • The CT & GST Department, appearing on advance notice, took a conciliatory stand: it agreed that the 3B return would be accepted provided the delay was condoned by the Court and the petitioner complied with payment of all dues and other formalities under the OGST Rules.

Court Order / Findings

  • Recording the department's accommodating position, the Court condoned the delay in the petitioner's 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, his application for revocation of cancellation would be considered in accordance with law.
  • The Court further directed that upon the petitioner producing a certified copy of its order before the proper officer, and upon compliance with the above conditions, the proper officer shall open the portal to enable the petitioner to actually file the pending GST return.
  • An urgent certified copy of the order was directed to be issued to facilitate prompt compliance.

Important Clarification

  • Delay in seeking revocation of a cancelled GST registration under the proviso to Rule 23 can be condoned by the writ Court where the department itself has no objection, subject to the assessee clearing all outstanding tax dues, and the Court can direct the department to reopen the portal so that the return can actually be filed once the conditions are met.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 — revocation of cancellation of registration and the proviso permitting condonation of delay in appropriate cases.
  • Section 39, OGST Act, 2017 — furnishing of returns, including Form GSTR-3B, the filing of which was contingent on restoration of registration.

Decision – In Favour of

The writ petition was disposed of in favour of the Assessee, with the delay condoned and a clear conditional pathway laid down for revocation and re-filing of returns.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: WP(C) No. 22984 of 2025
Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman
Date of Order: 01.09.2025

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