Case Title: M/s. Smruti Ranjan Dash v. Supdt., CGST & Central Excise, Koraput Range, Nabarangpur
Court: Orissa High Court, Cuttack
Petition No.: W.P.(C) No. 28796 of 2024
Date of Judgement: 09.12.2024
Category: Registration Revocation / Delay Condonation
Relevant Sections: Section 29(2)(c), Section 30 of the CGST Act, 2017; Rule 23 of the CGST Rules, 2017
Facts (Para 1):
The petitioner, M/s. Smruti Ranjan Dash of Nabarangpur, challenged the order dated 12 February 2023 canceling his GST registration following a show cause notice dated 9 December 2022. The petitioner’s counsel, Miss I. Tripathy, submitted that her client was ready to pay the entire tax, interest, late fee, and penalty for his returns to be accepted. Relying on the earlier order in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022, decided on 16 November 2022), it was argued that the same relief and condonation of delay should be extended here.
Questions before the Court:
Whether the delay in filing an application for revocation of GST registration under Rule 23 can be condoned when the taxpayer expresses willingness to clear all outstanding dues.
Observations (Paras 2–3):
The Department, represented by Mr. S.K. Roy Choudhury, opposed the petition but acknowledged that a similar case—M/s. Mohanty Enterprises (supra)—had been decided earlier.
The Court observed that in para 2 of Mohanty Enterprises, the delay in invoking Rule 23 was condoned, directing that upon payment of all dues and compliance with formalities, the application for revocation be considered in accordance with law.
Considering parity and in the interest of revenue, the same principle was applied to the present case.
Judgement (Para 4):
The Orissa High Court condoned the delay in seeking revocation of GST registration and directed that, subject to the petitioner depositing all taxes, interest, late fees, penalties, and completing other legal requirements, his revocation application be considered in accordance with law.
The writ petition was accordingly disposed of with relief similar to Mohanty Enterprises (supra).
Summary of Cases Referred
| Case Name | Citation / W.P. No. | Issue | Verdict |
|---|---|---|---|
| M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha | W.P.(C) No. 30374 of 2022 (decided on 16.11.2022) | Delay in filing revocation under Rule 23 of OGST Rules | Delay condoned; revocation to be processed if taxes and dues are paid |
Between Fine Lines:
This judgment reiterates that taxpayers willing to regularize compliance and settle all dues deserve an opportunity to restore their GST registration. The decision strengthens the judiciary’s consistent approach that procedural delays should not overshadow substantive tax compliance, aligning fairness with revenue interest.
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.”