Case Summary: Bikash Chandra Nayak v. Chief Commissioner, CGST, Central Excise and Customs, Bhubaneswar & Anr., W.P.(C) No. 31492 of 2024, High Court of Orissa at Cuttack, Order dated 16.12.2024
Category: GST Registration – Revocation
Relevant Sections: Section 29 and Rule 23 of the CGST Act and Rules
Facts (Para 1–2)
The petitioner’s GST registration was cancelled vide order dated 23 April 2024, following a show-cause notice issued on 6 February 2024. The petitioner expressed readiness to pay all outstanding tax, interest, late fees, and penalties so that his returns could be accepted and his registration restored. Relying on the coordinate bench judgment in M/s Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack & Ors. (W.P.(C) No. 30374 of 2022, order dated 16 Nov 2022), the petitioner sought similar relief and condonation of delay in filing revocation.
Questions for Determination (Para 1–3)
Whether the petitioner’s case for revocation of cancelled GST registration could be allowed despite delay, upon payment of due tax liabilities, in parity with the precedent set in Mohanty Enterprises.
Court’s Observations (Para 3)
The Court reproduced Para 2 of the Mohanty Enterprises order, which had condoned the delay in invoking the proviso to Rule 23 of the OGST Rules and directed that, upon payment of all dues and compliance with formalities, the application for revocation be considered in accordance with law. Observing identical facts, the Bench held that the same direction should apply here, emphasizing equitable treatment and revenue interest.
Judgment (Para 4)
The High Court directed the department to consider the petitioner’s revocation application subject to full payment of taxes, interest, penalty, and other dues, in line with the Mohanty Enterprises order. The writ petition was accordingly disposed of with liberty to the petitioner to complete the formalities.
Between Fine Lines
This order reinforces that taxpayers whose GST registrations were cancelled for procedural or delayed compliance may seek revocation if they clear all dues. Courts continue to extend relief based on parity and the principle that substantive tax collection should not be defeated by technical lapses.
Table: Summary of Case Referred
| Case Name | Citation / W.P. No. | Court & Date | Verdict |
|---|---|---|---|
| M/s Mohanty Enterprises v. The Commissioner, CT & GST, Odisha | W.P.(C) No. 30374 of 2022 | Orissa High Court, 16 Nov 2022 | Delay condoned; revocation of GST registration allowed subject to deposit of tax, interest, penalty, etc. |
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