Facts of the Case

The petitioner, Dinesh Kumar Panda, had his GST registration cancelled by order dated 16.09.2025 pursuant to a show cause notice dated 14.08.2025, under the Central Goods and Services Tax Act, 2017. The petitioner expressed readiness to pay the tax, interest, late fee, penalty and any other sum required so that his pending return could be accepted by the department, and approached the Orissa High Court seeking condonation of delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of the cancellation, relying on the Court's own coordinate bench order dated 16.11.2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022).

Issues Involved

  1. Whether the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules for revocation of cancellation of registration could be condoned.

Petitioner's Arguments

  • The petitioner's counsel submitted that his client was ready and willing to pay all tax, interest, late fee, penalty and other dues required for the return to be accepted, and that his claim for relief, including condonation of delay, was squarely covered by the ruling in M/s. Mohanty Enterprises.

Respondent's Arguments

  • The Additional Standing Counsel appeared for the Department but the order records no substantive opposition to extending the same relief granted in the Mohanty Enterprises precedent.

Court Order / Findings

  • The Court reproduced Paragraph 2 of its order in M/s. Mohanty Enterprises, which had condoned delay in invoking the proviso to Rule 23 of the OGST Rules subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, directing that the revocation application would then be considered in accordance with law.
  • The Court held that a like direction should be made in the present writ petition, granting the petitioner relief in the interest of revenue.
  • The writ petition was accordingly disposed of.

Important Clarification

  • Delay in seeking revocation of a GST registration cancellation under the proviso to Rule 23 of the State GST Rules can be condoned by the High Court where the assessee undertakes to clear all outstanding tax, interest, late fee and penalty and comply with other formalities before the revocation application is considered.
  • Such relief is granted 'in the interest of revenue' — recognising that restoring a taxpayer to the GST fold, once dues are cleared, benefits the exchequer rather than leaving the registration permanently cancelled.

Sections Involved

  • Rule 23, Odisha Goods and Services Tax Rules, 2017 (proviso) – governs revocation of cancellation of registration and the condonation of delay in applying for it.
  • Central Goods and Services Tax Act, 2017 – the parent Act under which the registration itself was cancelled.

Decision – In Favour of

The decision is in favour of the Assessee — delay in seeking revocation was condoned subject to full payment of dues, following the Court's own coordinate precedent.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No.8516 of 2026
Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman
Date of Order: 23.03.2026

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