Case Title: Tapan Kumar Das v. Additional Commissioner, Bhubaneswar & Others
Court: High Court of Orissa at Cuttack
Petition No.: W.P.(C) No. 648 of 2025
Date of Judgment: 15 January 2025
Category: Registration Revocation – Condonation of Delay
Relevant Provisions: Section 29 and 30 of the Odisha Goods and Services Tax Act, 2017; Rule 23 of the OGST Rules, 2017
Facts (Para 1–2)
The petitioner, Tapan Kumar Das of Puri, challenged the cancellation of his GST registration through an order dated 21 December 2022 issued under the Odisha Goods and Services Tax Act, 2017. The cancellation followed a show cause notice dated 9 November 2022 and was later affirmed by a rejection order dated 3 July 2024. The petitioner expressed readiness to pay all dues, including tax, interest, late fee, and penalty, and sought acceptance of his return forms. His counsel, Mrs. Z.M. Wallace, relied on a prior judgment in M/s Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022, order dated 16 November 2022), where delay in filing revocation was condoned.
Questions Before the Court
Whether the delay in invoking the proviso to Rule 23 of the OGST Rules, concerning application for revocation of cancelled GST registration, could be condoned in light of the petitioner’s willingness to settle all statutory dues.
Observations (Para 3)
The Court examined the precedent set in M/s Mohanty Enterprises and reproduced its key directive — that delay in invoking Rule 23 may be condoned provided the taxpayer deposits all dues and complies with formalities required under the law. The Bench emphasized the interest of revenue and fairness, indicating that procedural delay should not override genuine compliance efforts if dues are settled.
Judgment (Para 3–4)
Following the reasoning in Mohanty Enterprises, the Court condoned the delay and directed the department to consider the petitioner’s application for revocation of GST registration upon fulfillment of all payment and procedural conditions. The writ petition was disposed of accordingly, granting the petitioner relief in the interest of revenue.
Summary of Case Referred
| Case Name | Court | Key Issue | Verdict |
|---|---|---|---|
| M/s Mohanty Enterprises v. Commissioner, CT & GST, Odisha, Cuttack & Ors., W.P.(C) No. 30374 of 2022 | Orissa High Court | Delay in filing application for revocation of cancelled GST registration | Delay condoned; revocation to be considered upon payment of all dues and compliance with Rule 23 formalities |
Between Fine Lines
This judgment reinforces a taxpayer-friendly approach where courts condone procedural delays if taxpayers show bona fide intent to comply and clear all dues. It signals to trade that revocation relief remains attainable even after time lapses, provided there is complete payment compliance.
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.”
