Facts of the Case

Kulwinder Singh Sidhu's GST registration was cancelled by an order dated 18th October 2024, pursuant to a show cause notice dated 16th September 2024, under the State Goods and Services Tax Act, 2017. The petitioner approached the Orissa High Court seeking condonation of delay in applying for revocation and restoration of registration, expressing readiness to pay all tax, interest, late fee and penalty due. Counsel relied on the coordinate bench's order in M/s. Mohanty Enterprises v. Commissioner, CT and GST, Odisha, granting identical relief on similar facts.

Issues Involved

  1. Whether delay in invoking Rule 23 of the OGST Rules to seek revocation of a cancelled registration can be condoned.
  2. Whether restoration should be conditioned on payment of all outstanding statutory dues.

Petitioner's Arguments

  • The petitioner was ready and willing to pay the tax, interest, late fee, penalty and any other sum required for the return to be accepted by the Department.
  • The claim to relief, including condonation of delay, was squarely covered by the earlier Mohanty Enterprises order on identical facts.

Respondent's Arguments

  • The Senior Standing Counsel for the Department did not seriously contest the relief once the petitioner undertook to clear all dues, in line with the Department's position in the earlier precedent.

Court Order / Findings

  • The Division Bench reproduced the operative paragraph of the Mohanty Enterprises order condoning delay under Rule 23 subject to deposit of all dues and compliance with formalities.
  • The Court held the petitioner was entitled to like relief in the interest of revenue, applying the same terms as the precedent.
  • The writ petition was accordingly disposed of.

Important Clarification

  • The Orissa High Court has adopted a consistent, template approach of condoning delay in revocation applications under Rule 23 of the OGST Rules wherever the taxpayer commits to clearing all dues.
  • Such orders illustrate that registration cancellation for non-filing is treated as a curable default rather than a permanent bar, so long as revenue interest is protected.

Sections Involved

  • State Goods and Services Tax Act, 2017 – governs registration and cancellation for the taxpayer.
  • Rule 23, OGST Rules, 2017 – prescribes the procedure and time-limit for revocation of cancellation of registration.

Decision – In Favour of

Decided in favour of the assessee. Delay was condoned and the revocation application directed to be considered in accordance with law on deposit of dues.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No.33745 of 2025
Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman
Date of Order: 27.11.2025

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