Case Title: Saroja Kumar Pani v. Commissioner of Commercial Taxes and Goods and Services Tax, Odisha & Anr.
Court: High Court of Orissa, Cuttack
Petition No.: W.P.(C) No.1186 of 2025
Category: Revocation of GST Registration / Condonation of Delay
Date of Judgment: 15 January 2025
Relevant Provisions: Section 29 and Section 30 of the OGST/CGST Act, 2017; Rule 23 of the OGST Rules, 2017
Facts (Para 1 of Judgment)
The petitioner, Saroja Kumar Pani, challenged the show-cause notice dated 16 January 2023 and the subsequent order dated 17 February 2023, through which his GST registration was cancelled under the Odisha Goods and Services Tax Act, 2017.
Counsel for the petitioner submitted that his client was ready and willing to pay all taxes, interest, late fees, penalties, and any other statutory dues necessary for restoration of registration and acceptance of returns.
Reliance was placed on the High Court’s previous order dated 16 November 2022 in W.P.(C) No.30374 of 2022 – M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha, Cuttack & Ors., where similar relief was granted for condonation of delay in filing an application under Rule 23 of the OGST Rules, 2017.
Questions for Determination
Whether the delay in filing an application for revocation of GST registration under Rule 23 of the OGST Rules could be condoned, and the registration restored upon payment of all dues and compliance with procedural formalities.
Observations (Para 3 of Judgment)
The Court noted that in M/s. Mohanty Enterprises (supra), a coordinate Bench had already held that delay in invoking the proviso to Rule 23 could be condoned. The said precedent directed that, subject to the taxpayer depositing all outstanding dues and complying with other formalities, the department should consider the application for revocation in accordance with law.
Judgment (Paras 3–4)
Following the precedent, the Division Bench comprising Justice Arindam Sinha and Justice M.S. Sahoo condoned the delay and directed the department to consider the petitioner’s revocation application once the petitioner deposits all due taxes, interest, late fees, penalties, etc. The Court emphasized that such relief was extended in the interest of revenue, allowing legitimate business continuity upon compliance.
Accordingly, the writ petition was disposed of with similar directions as in M/s. Mohanty Enterprises (supra).
Summary of Case Referred
| Case Name | Court & Petition No. | Issue | Verdict |
|---|---|---|---|
| M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha | Orissa High Court, W.P.(C) No.30374 of 2022 | Delay in revocation of GST registration | Delay condoned; registration to be considered for revocation upon payment of dues and completion of formalities. |
Between Fine Lines
The judgment reaffirms that procedural delays in filing revocation applications should not deprive genuine taxpayers of registration restoration, provided they show bona fide intent by paying all dues. Courts continue to balance compliance discipline with economic pragmatism, enabling businesses to rejoin the tax net while safeguarding revenue interests.
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.”
