Facts of the Case

The petitioner, Sai Stuti Enterprises, had its GST registration cancelled by order dated 17.03.2025, pursuant to a show cause notice dated 12.02.2025, under the Central Goods and Services Tax Act, 2017. Seeking revocation of the cancellation and condonation of delay in invoking the proviso to Rule 23 of the OGST Rules, the petitioner expressed readiness to pay the tax, interest, late fee, penalty and any other sum due for its return to be accepted by the Department, relying on the Court's own coordinate-bench order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022, order dated 16.11.2022) granting identical relief on similar facts.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules seeking revocation of GST registration cancellation could be condoned, following the Court's coordinate-bench precedent in Mohanty Enterprises.

Petitioner's Arguments

  • The petitioner was ready and willing to pay the tax, interest, late fee, penalty and any other sum required for the Department to accept its pending returns.
  • The relief sought, including condonation of delay, was squarely covered by the coordinate-bench order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha.

Respondent's Arguments

  • No separate opposition is recorded; the order proceeds on the basis of the petitioner's undertaking to clear all dues, with the Bench applying its own precedent in the interest of revenue.

Court Order / Findings

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

Important Clarification

Where a GST registrant seeks revocation of cancellation beyond the time otherwise available under Rule 23 of the CGST/State GST Rules, courts have been willing to condone the delay and direct the authority to consider the revocation application on merits, provided the registrant undertakes to clear all outstanding tax, interest, late fee and penalty and complete other compliance formalities — this operates case-by-case rather than as a blanket amnesty.

Sections Involved

  • Rule 23, CGST Rules, 2017 (and the corresponding OGST Rules) – governs revocation of cancellation of registration, including the proviso allowing extension of the application period on sufficient cause and compliance.

Decision – In Favour of

In favour of the Assessee — the delay in seeking revocation was condoned and the revocation application directed to be considered, conditional on full payment of outstanding dues.

Case Details

High Court of Orissa at Cuttack; WP(C) No.8152 of 2026; Coram: Hon'ble The Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Order dated 21.04.2026; CNR not indicated on the order copy.

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