Facts of the Case

M/s. Sourat Das, Bhubaneswar, challenged the cancellation of its GST registration, which followed a show cause notice dated 04.02.2026 and a cancellation order dated 11.03.2026 passed by the Superintendent of GST & Central Excise, Bhubaneswar VII Range. The petitioner expressed readiness to pay the tax, interest, late fee, penalty and any other sum required for its return form to be accepted, and relied on the Orissa High Court's earlier order dated 16.11.2022 in M/s. Mohanty Enterprises vs The Commissioner, CT & GST, Odisha, seeking condonation of delay in seeking revocation on the same terms.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of the cancelled registration could be condoned on the Mohanty Enterprises formula.

Petitioner's Arguments

  • The petitioner submitted its claim to relief, including condonation of delay, was covered squarely by the Mohanty Enterprises order, and reiterated unconditional willingness to clear all dues.

Respondent's Arguments

  • The Jr. Standing Counsel, CGST, appeared for the opposite party-Department; the order does not record any specific objection to extending the settled formula.

Court Order / Findings

  • Reproducing paragraph 2 of the Mohanty Enterprises order — condoning delay in invoking the proviso to Rule 23 of the OGST Rules and directing that, subject to the petitioner depositing all taxes, interest, late fee, penalty and other dues and complying with other formalities, the revocation application be considered in accordance with law — the Court made a “likewise direction” in this case.
  • It held the petitioner gets the relief in the interest of revenue, and the writ petition was disposed of on these terms.

Important Clarification

  • This order confirms the Mohanty Enterprises formula as the Orissa High Court's standing template: condonation of delay for a GST revocation application is granted whenever the taxpayer is willing to clear all dues in full, since bringing a defaulting registrant back into the tax net serves the interest of revenue itself.

Sections Involved

  • Rule 23, Odisha Goods and Services Tax Rules, 2017 (proviso) – revocation of cancellation of registration and condonation of delay in seeking it.
  • Section 29, Central Goods and Services Tax Act, 2017 – cancellation of registration, the order under challenge.

Decision – In Favour of

Disposed of with directions; in favour of the Assessee, with delay condoned subject to full payment of tax, interest, late fee and penalty dues.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.18918 of 2026
  • Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman
  • Date of Order: 06.07.2026

Link to Download the Order

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