Facts of the Case

M/s. Diptimayee Parida's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by an order dated 16th April, 2024, pursuant to a show cause notice dated 17th March, 2024. The petitioner expressed readiness to pay all tax, interest, late fee, penalty and any other sum required for the department to accept the pending returns, and sought condonation of the delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of the cancellation, relying on the Court's earlier ruling in M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha.

Issues Involved

  1. Whether the delay in seeking revocation of a GST registration cancellation, under Rule 23 of the OGST Rules, ought to be condoned where the assessee is willing to clear all outstanding dues.
  2. Whether the direction given in M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha should be extended to the petitioner's case on similar facts.

Petitioner's Arguments

  • The petitioner's client 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 the prayer for condonation of delay in invoking Rule 23 of the OGST Rules, was squarely covered by the Court's own order in M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha, Cuttack and others.

Respondent's Arguments

  • The Standing Counsel for the Department, CT & GST, appeared and did not seriously oppose extension of the same relief already granted in the Mohanty Enterprises precedent, subject to compliance with revenue safeguards.

Court Order / Findings

  • The Court reproduced and applied paragraph 2 of its own order in Mohanty Enterprises, which condoned the delay in invoking the proviso to Rule 23 subject to the petitioner depositing all taxes, interest, late fee and penalty due and complying with other formalities.
  • Applying the same direction, the Court condoned the delay and directed that the petitioner's application for revocation of cancellation be considered in accordance with law upon compliance with these conditions, holding that this would serve the interest of revenue.
  • The writ petition was disposed of on these terms.

Important Clarification

  • Delay in seeking revocation of a cancelled GST registration under 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, since this ultimately serves the interest of revenue by bringing a defaulting taxpayer back into compliance.
  • The Orissa High Court has adopted a template, consistent approach (following Mohanty Enterprises) to conditionally restore GST registrations cancelled for non-filing, rather than leaving such businesses permanently unregistered.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 — governs revocation of cancellation of registration, including the proviso for condonation of delay in specified circumstances.
  • Section 30, CGST/OGST Act, 2017 — substantive provision on revocation of cancellation of registration.

Decision – In Favour of

The decision is in favour of the assessee (Diptimayee Parida). The delay in seeking revocation was condoned and the department directed to consider the revocation application on payment of all outstanding dues.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No.26868 of 2025; Coram: Hon'ble The Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Order dated 30.10.2025.

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