Facts of the Case

Deepti Ranjan Dash's GST registration was cancelled by an order dated 22nd December 2023, following a show cause notice dated 30th November 2023, under the Central 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, undertaking to pay all tax, interest, late fee, penalty and any other sum required, relying on the coordinate bench's ruling in M/s. Mohanty Enterprises v. Commissioner, CT and GST, Odisha, decided on similar facts.

Issues Involved

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

Petitioner's Arguments

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

Respondent's Arguments

  • The Additional Standing Counsel for CT and ST appeared for the Department but did not seriously contest the relief once the petitioner undertook to clear all dues.

Court Order / Findings

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

Important Clarification

  • The Orissa High Court continues to apply a settled, template approach of condoning delay in revocation applications under Rule 23 wherever the taxpayer undertakes to clear all dues, reflecting a consistent judicial policy favouring restoration over permanent cancellation.

Sections Involved

  • Central 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.11187 of 2025
Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman
Date of Order: 10.11.2025

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