Case Title: Dwarika Nath Panigrahi v. Additional State Tax Officer, CT & GST
Court: High Court of Orissa, Cuttack
Petition Number: W.P.(C) No. 15861 of 2025
Category: Revocation of GST registration / Delay condonation
Date of Judgment: 17 June 2025
Relevant Section(s): Section 29(2)(c), Section 30 of CGST Act, 2017; Rule 23 of OGST Rules, 2017
Facts (Para 2)
The petitioner’s GST registration was cancelled by an order dated 2 August 2024 following a show-cause notice dated 18 July 2024. The petitioner, represented by Ms. Itishree Tripathy, submitted that he was ready to pay all outstanding tax, interest, late fees, and penalties to regularize returns. He relied on the coordinate bench’s decision in M/s Mohanty Enterprises v. Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022, order dated 16 November 2022), where similar relief had been granted with condonation of delay under Rule 23 of OGST Rules.
Questions Involved
Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of GST registration can be condoned where the taxpayer expresses willingness to pay all dues and comply with legal formalities.
Court’s Observations (Paras 3–4)
The Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman noted that the facts and relief sought mirrored those in M/s Mohanty Enterprises. The earlier ruling had condoned the delay, directing the department to consider revocation applications if the taxpayer deposited all dues. Adopting identical reasoning, the Court found it fit to extend the same relief to the present petitioner in the interest of revenue.
Judgment (Para 5)
The Court condoned the delay under Rule 23 of the OGST Rules and directed that, upon payment of all taxes, interest, late fee, and penalty, and compliance with other formalities, the petitioner’s application for revocation of registration be considered in accordance with law. The writ petition was accordingly disposed of.
Summary of Case Referred
| Case Name | Citation/Number | Verdict / Principle |
|---|---|---|
| M/s Mohanty Enterprises v. Commissioner, CT & GST, Odisha | W.P.(C) No. 30374 of 2022, Order dated 16 Nov 2022 | Delay in invoking Rule 23 OGST condoned; revocation to be considered upon payment of dues and compliance with procedures. |
Between Fine Lines
This ruling reinforces a taxpayer-friendly interpretation where bona fide dealers can revive cancelled GST registrations if they are willing to pay all statutory dues. It aligns with the revenue’s interest by ensuring compliance and payment while safeguarding businesses from permanent deregistration due to procedural delay.
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.”
