Facts of the Case

The petitioner's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by order dated 1st August 2024. 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 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 Additional Standing Counsel appeared for the opposite parties-Department without specific opposition to the relief.

Court Order / Findings

  • Following 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 the petitioner 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 continues to apply a consistent approach of condoning delay under Rule 23 of the OGST Rules for revocation of cancelled GST registrations, wherever the taxpayer undertakes full payment of outstanding tax, interest, late fee and penalty.

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.16858 of 2025; Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman; Order dated 23.06.2025.

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