Facts of the Case

M/s Tulasi Sahoo's GST registration was cancelled by an order dated 15 April 2025, following a show cause notice dated 12 February 2025 issued under the CGST Act, 2017. The petitioner expressed readiness and willingness to pay all outstanding tax, interest, late fee, penalty and other dues in order to have the registration restored and to be permitted to file the pending returns.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of the cancellation, along with the accompanying prayer for condonation of delay, deserved to be allowed.

Petitioner's Arguments

  • The petitioner was ready and willing to pay all taxes, interest, late fee and penalty due, and the claim for relief, including condonation of delay, was squarely covered by the earlier order of a coordinate Bench in M/s Mohanty Enterprises v. The Commissioner, CT and GST, Odisha (W.P.(C) No. 30374 of 2022, dated 16.11.2022).

Respondent's Arguments

  • (The Junior Standing Counsel for CGST and Central Excise appeared but no separate contest is recorded, the relief being granted on the settled Mohanty Enterprises precedent.)

Court Order / Findings

  • Reproducing and applying the operative direction in Mohanty Enterprises, the Court condoned the delay in invoking the proviso to Rule 23 of the Odisha GST Rules and directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the application for revocation of cancellation shall be considered in accordance with law.
  • The writ petition was disposed of granting the petitioner relief in the interest of revenue.

Important Clarification

  • Delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of a GST registration cancellation may be condoned, and the revocation application directed to be considered on merits, where the taxpayer undertakes to clear all outstanding tax, interest, late fee and penalty and comply with other formalities — a template consistently followed by the Orissa High Court since Mohanty Enterprises.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 (proviso) – revocation of cancellation of registration.
  • Section 29, CGST/OGST Act, 2017 – cancellation of registration.

Decision – In Favour of

Decided in favour of the Assessee – delay is condoned and the revocation application is to be considered on payment of dues.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: WP(C) No. 26736 of 2025
  • Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Justice Murahari Sri Raman
  • Date of Order: 23 September 2025

Link to Download the Order

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