Facts of the Case

The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 9th September 2025 pursuant to a show-cause notice dated 25th August 2025. The petitioner sought condonation of delay in invoking revocation under Rule 23 of the OGST Rules, undertaking to pay the tax, interest, late fee, penalty and any other sum required, relying on the coordinate Bench's order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha.

Issues Involved

  1. Whether the delay in seeking revocation of the cancellation of GST registration should be condoned on an undertaking to clear all outstanding dues.

Petitioner's Arguments

  • The claim to relief, including condonation of delay, was covered by the Mohanty Enterprises order.

Respondent's Arguments

  • The Additional Standing Counsel, on perusing the Mohanty Enterprises order, conceded that if the petitioner complies with the requirement and deposits the amounts undertaken, the authority concerned would do the needful.

Court Order / Findings

  • In view of the conceded position, the Court directed the petitioner to make the undertaken payments within two weeks, on which the opposite party was to consider the application for revocation of cancellation of registration within six weeks.
  • The writ petition was disposed of in these terms.

Important Clarification

  • Following the settled practice in Mohanty Enterprises, delay in seeking revocation of a cancelled GST registration is routinely condoned by the Orissa High Court on an undertaking to clear all tax, interest, late fee and penalty dues, with the revenue's concession removing the need for adversarial adjudication.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 -- revocation of cancellation of registration.
  • Cancellation of registration provisions under the Odisha Goods and Services Tax Act, 2017.

Decision – In Favour of

Assessee. Delay in seeking revocation was effectively condoned by consent, subject to payment of dues within two weeks.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No.22143 of 2026, CNR No.ODHC010533242026; Coram: Justice Manash Ranjan Pathak and Justice Murahari Sri Raman; Order dated 07.08.2026.

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