GST Registration Cancellation Revoked by Orissa HC

Case Title: M/s. Sarbeswar Swain v. The Commissioner of Central Goods and Services Tax, Sundargarh & Anr.
Court: High Court of Orissa, Cuttack
Petition No.: WP(C) No. 29531 of 2024
Category: GST Registration – Revocation / Condonation of Delay
Date of Judgment: 04.12.2024
Relevant Sections: Section 29 & 30 of the CGST Act, 2017; Rule 23 of the CGST/OGST Rules, 2017

Facts of the Case (Para 1)

• The petitioner challenged a show cause notice dated 16.03.2022 and order dated 02.05.2022, which had cancelled his GST registration.

• The petitioner expressed readiness to pay tax, interest, late fee, penalty, and any other dues for acceptance of his returns by the department.

• Reliance was placed on the Orissa High Court’s earlier ruling in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (WP(C) No.30374/2022, order dated 16.11.2022).

Question in Consideration (Para 1–2)

• Whether the petitioner’s delay in seeking revocation of GST registration cancellation could be condoned under Rule 23 of the OGST Rules.

• Whether the same relief as granted in M/s. Mohanty Enterprises could be extended to the petitioner.

Court’s Observations (Para 3)

• The Court referred to Para 2 of the M/s. Mohanty Enterprises decision, where delay was condoned, and revocation was allowed subject to deposit of dues.

• It was noted that in the interest of revenue, a similar approach should be adopted for the present petitioner as well.

Judgment of the Court (Para 4)

• The Court directed that the delay in invoking Rule 23 is condoned.

• Subject to deposit of tax, interest, late fee, penalty, and compliance with formalities, the petitioner’s revocation application shall be considered in accordance with law.

• The writ petition was disposed of with relief granted.

Between Fine Lines (Simple 5-line Summary)

1. GST registration of the petitioner was cancelled due to non-compliance.

2. He sought restoration, offering to pay all pending dues.

3. Court applied its earlier precedent in M/s. Mohanty Enterprises.

4. Delay in applying for revocation was condoned.

5. Registration revocation permitted, subject to payment of dues.

Summary of Referred Cases

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