Case Reference:
M/s. Bhoi Construction v. Superintendent, CGST & Central Excise, Bolangir Circle, Bolangir, Odisha
High Court of Orissa at Cuttack
W.P.(C) No. 2478 of 2025
Date of Judgment: 28.01.2025
Category: GST Registration Revocation
Relevant Sections: Section 29(2), Section 30 of CGST Act, 2017; Rule 23 of OGST Rules, 2017
Facts (Para 1):
The petitioner, M/s. Bhoi Construction, challenged the show cause notice dated 26 December 2022 and the subsequent order dated 26 January 2023 cancelling its GST registration under the CGST Act. The petitioner’s counsel, Miss Itishree Tripathy, submitted that the petitioner was ready to discharge all liabilities including tax, interest, late fee, and penalty to regularize returns and sought condonation of delay in applying for revocation. She relied on the coordinate Bench’s order dated 16 November 2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack (W.P.(C) No. 30374 of 2022), where similar relief was granted.
Question Before the Court:
Whether the delay in invoking the proviso to Rule 23 of the OGST Rules, 2017 for revocation of GST registration could be condoned, enabling restoration subject to payment of dues.
Observations (Paras 2–3):
The Bench, after hearing both parties, relied upon paragraph 2 of the Mohanty Enterprises judgment, where delay in applying under Rule 23 was condoned and the petitioner directed to deposit all tax dues, interest, late fee, and penalty before consideration of revocation. The same principle was extended to M/s. Bhoi Construction, recognizing that the relief aligned with the interest of revenue and supported trade compliance.
Judgment (Para 4):
The Court directed that the petitioner’s delay in invoking Rule 23 be condoned. The application for revocation of registration shall be considered in accordance with law upon the petitioner depositing all taxes, interest, late fee, and penalty, and fulfilling statutory requirements. The writ petition was accordingly disposed of.
Summary of Referred Case
| Case | Citation / W.P. No. | Issue | Held |
|---|---|---|---|
| M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha, Cuttack | W.P.(C) No. 30374 of 2022 (Orissa HC, 16.11.2022) | Delay in invoking Rule 23 of OGST Rules for revocation of cancelled registration | Delay condoned; petitioner directed to pay all dues; revocation to be processed as per law |
Between Fine Lines:
This judgment reaffirms that procedural delays in revocation applications under Rule 23 of OGST/CGST Rules can be condoned if the taxpayer demonstrates genuine intent to comply and pays all dues. It encourages voluntary compliance while balancing revenue interests — a relief particularly relevant for small and medium taxpayers whose GST registrations were cancelled due to delay in filing returns.
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.”
