Case Title: Parbati Biswal v. CT & GST Officer, Jajpur Circle, Jajpur Road, Odisha
Court: High Court of Orissa at Cuttack
Petition No.: W.P.(C) No. 2512 of 2025
Date of Judgment: 31 January 2025
Category: Revocation of GST Registration / Delay Condonation
Relevant Provisions: Section 30 of the Odisha Goods and Services Tax Act, 2017 read with Rule 23 of the OGST Rules, 2017
Facts (Para 1)
The petitioner, Parbati Biswal, challenged the cancellation of her GST registration through a show cause notice dated 22 January 2021 and an order dated 9 March 2021 under the Odisha GST Act, 2017. Her counsel, Mr. Ramesh Chandra Jena, submitted that the petitioner was ready to pay all dues, including tax, interest, late fee, and penalty, for enabling the department to accept her returns. Reliance was placed on the earlier judgment of the Orissa High Court in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022, dated 16 November 2022), where a similar delay in invoking Rule 23 of the OGST Rules was condoned.
Questions before the Court
Whether the delay in filing an application for revocation of GST registration under Rule 23 of the OGST Rules, 2017 could be condoned, allowing the petitioner to regularize her tax position by paying all statutory dues.
Observations (Paras 2–3)
The Court took note of the precedent in M/s. Mohanty Enterprises (supra), which held that delay in invoking Rule 23 could be condoned, provided the petitioner deposits all taxes, interest, late fees, and penalties, and complies with the prescribed formalities. Following the same reasoning, the Court observed that the petitioner’s situation was identical, and the delay deserved condonation in the interest of revenue, as restoration of registration would facilitate tax compliance rather than hinder it.
Judgment (Para 3–4)
The Hon’ble Bench condoned the delay in the petitioner’s filing for revocation of registration under Rule 23 and directed that, subject to payment of all dues and compliance with procedural requirements, the department should consider the application in accordance with law. The writ petition was disposed of accordingly.
Summary of Referred Case
| Case Name | Citation / Petition No. | Held | Relevance |
|---|---|---|---|
| M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha | W.P.(C) No. 30374 of 2022 (Orissa HC, 16.11.2022) | Delay in revocation under Rule 23 condoned; petitioner to deposit dues and comply with law | Served as binding precedent for granting identical relief in the present case |
Between Fine Lines
This decision reinforces that courts favor revival of GST registration if the taxpayer demonstrates genuine intent to comply and pay all statutory dues. Procedural delays in revocation applications under Rule 23 may be liberally condoned, provided revenue interests are safeguarded through full payment of arrears.
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.”
