Cancellation of GST Registration Revoked Subject to Payment of Dues

Case Name: Sanjib Kumar Baishakh @ Baishaka v. Chief Commissioner, CGST, Bhubaneswar & Another
Court Name: High Court of Orissa, Cuttack
Petition Number: WP(C) No. 25593 of 2024
Category of Dispute: GST Registration Cancellation and Revocation
Date of Judgement: 28.11.2024
Relevant Section: Rule 23 of the OGST Rules, 2017
CGST/OGST Provisions Involved: Rule 23, OGST Rules, 2017

Facts of the Case [¶1]:

• The petitioner’s GST registration was cancelled via show cause notice dated 28.12.2020 and final order dated 19.01.2021.

• The petitioner sought restoration of the registration and was willing to pay all statutory dues including tax, interest, late fee, penalty, etc.

• The petitioner relied on the decision in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022), where delay in filing revocation was condoned.

Question(s) in Consideration [¶1, ¶3]:

• Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of GST registration can be condoned?

• Whether restoration of registration can be permitted subject to payment of all statutory dues?

Observation of the Court [¶3]:

• The Court took note of the precedent in M/s. Mohanty Enterprises, particularly paragraph 2 of that order, where delay in filing revocation under Rule 23 was condoned in interest of revenue.

• The Court held that the same reasoning applies in the present case.

Judgement of the Court [¶3–4]:

• The Court condoned the delay in filing the application for revocation under Rule 23 of the OGST Rules.

• The petitioner was directed to deposit all due amounts and comply with statutory formalities.

• The application for revocation was to be considered on merits in accordance with law.

• The writ petition was accordingly disposed of.

🧾 Between Fine Lines:

1. GST registration can be restored even after delay, if revenue dues are paid.

2. Delay in applying for revocation can be condoned by High Court in suitable cases.

3. Willingness to pay all statutory dues plays a crucial role in getting relief.

4. Relief is granted in line with precedent to protect revenue interest.

5. The application for revocation must still meet legal requirements post-payment.

🧷 Summary of Referred Cases:

Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”