Case Title: Parsuram Bhuyan v. Additional Commissioner, GST (Appeals), Bhubaneswar & Anr.
Court Name: High Court of Orissa at Cuttack
Petition Number: W.P.(C) No.24319 of 2024
Category of Dispute: Registration Revocation
Date of Judgement: 28.10.2024
Relevant Sections: Rule 23 of Odisha GST Rules, 2017
Relevant Provisions: OGST Act & Rules
Facts of the Case [¶1]
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The petitioner, Parsuram Bhuyan, challenged the cancellation of his GST registration via show cause notice dated 06.09.2023 and cancellation order dated 17.10.2023.
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Petitioner expressed willingness to pay tax, interest, late fee, penalty, and any other dues to regularize his return filing and registration.
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He relied on an earlier judgment in M/s Mohanty Enterprises v. Commissioner, CT & GST, Odisha [W.P.(C) No.30374 of 2022, decided on 16.11.2022].
Question(s) in Consideration [¶1, ¶3]
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Whether delay in invoking the proviso to Rule 23 of the OGST Rules could be condoned.
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Whether the petitioner’s application for revocation of GST registration can be allowed on payment of all dues.
Observation of Court [¶3]
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The Court acknowledged the earlier decision in Mohanty Enterprises and reproduced the key directive from that case.
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The Bench noted that the Junior Standing Counsel had also appeared in the earlier case and did not raise objections.
Judgement of the Court [¶3-4]
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The Court condoned the delay in seeking revocation under Rule 23 of OGST Rules.
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Directed that, subject to payment of tax, interest, late fee, and penalty and compliance with other legal formalities, the petitioner’s revocation application be considered in accordance with law.
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Writ petition was accordingly disposed of.
🧾 Between Fine Lines
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Even if there’s a delay, GST registration can be restored if the taxpayer is ready to comply and pay dues.
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Courts may condone delay under Rule 23 OGST Rules in interest of justice and revenue.
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Reliance on prior favourable orders can be persuasive.
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Willingness to pay all statutory dues plays a crucial role in getting relief.
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Procedural delays should not override substantive compliance efforts.
📚 Summary of Referred Cases
| Name | Citation | Summary | Verdict |
|---|---|---|---|
| M/s Mohanty Enterprises v. Commissioner, CT & GST, Odisha | W.P.(C) No.30374 of 2022 | Court condoned delay in invoking Rule 23 and allowed revocation subject to payment of dues | Relief granted on payment of dues |
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