Facts of the Case

The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 1st February 2025 pursuant to a show-cause notice dated 17th December 2024. The petitioner sought condonation of delay in invoking revocation under Rule 23 of the OGST Rules, undertaking to pay all tax, interest, late fee, penalty and other dues required for the return to be accepted, 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 in invoking Rule 23, was covered by the Mohanty Enterprises order.

Respondent's Arguments

  • The Senior Standing Counsel for CGST & Central Excise appeared for the opposite party without specific opposition to the relief sought.

Court Order / Findings

  • Adopting the reasoning in M/s. Mohanty Enterprises, the Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules, directing that, subject to depositing all taxes, interest, late fee, penalty and other dues and complying with other formalities, the application for revocation would be considered in accordance with law.
  • The writ petition was disposed of, granting the petitioner relief in the interest of revenue.

Important Clarification

  • The Orissa High Court has adopted a consistent, settled approach of condoning delay in seeking revocation of a cancelled GST registration under Rule 23, wherever the taxpayer undertakes to clear all tax, interest, late fee and penalty dues, treating it as being in the interest of revenue to bring the taxpayer back into the GST fold.

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 condoned, subject to full payment of outstanding dues.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No.29296 of 2025; Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman; Order dated 10.11.2025.

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