Delay in Applying for Revocation of GST Registration Cancellation Condoned; Application to be Considered
Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions.
Facts:
- The assessee’s GST registration was cancelled.
- The assessee filed an application for revocation of the cancellation, but there was a delay in filing the application.
Decision:
- The court referred to the decision in Mohanty Enterprises v. Commissioner, CT & GST and held that the delay in invoking the proviso to Rule 23 of the OGST Rules could be condoned.
- The court directed that subject to the assessee depositing all outstanding dues, including taxes, interest, late fee, and penalty, and complying with other formalities, the assessee’s application for revocation should be considered in accordance with the law.
Key Takeaways:
- This case reaffirms the principle established in Mohanty Enterprises v. Commissioner, CT & GST that delays in applying for revocation of GST registration cancellation can be condoned if the taxpayer is willing to pay all dues and comply with other requirements.
- This decision provides relief to taxpayers who may have missed the deadline for filing the revocation application due to genuine reasons.
- It emphasizes the importance of paying all outstanding dues and fulfilling other formalities as a precondition for seeking revocation of cancellation.
HIGH COURT OF ORISSA
Jyotiranjan Nayak
v.
Additional Commissioner of GST
Arindam Sinha and M.S. Sahoo, JJ.
W.P.(C) No.1078 of 2025
JANUARY 13, 2025
Ms. Kajal Sahoo, Adv. for the Petitioner. T.K. Satapathy, Sr. Standing Counsel for the Respondent.
ORDER
1. Ms. Sahoo, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th May, 2023 followed by order dated 31st December, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. She relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.
2. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of the department. We notice he had appeared in M/s. Mohanty Enterprises (supra).
3. We reproduce below paragraph 2 from said order in M/s. Mohanty Enterprises (supra).
“2. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.”
Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.
4. The writ petition is disposed of.