Facts of the Case

Binamra Choudhury's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by an order dated 18th December, 2024, pursuant to a show cause notice dated 4th December, 2024. The petitioner expressed readiness and willingness before the Orissa High Court to pay the tax, interest, late fee, penalty and any other sum required for the Department to accept the return form and consider revocation of the cancellation, but the delay in invoking the revocation mechanism under the OGST Rules stood in the way. The petitioner relied on an earlier coordinate Bench decision of the same Court granting identical relief on similar facts.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of a cancelled GST registration can be condoned by the writ court.
  2. Whether the petitioner is entitled to the same relief as granted in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others (W.P.(C) No.30374 of 2022, decided 16.11.2022).

Petitioner's Arguments

  • The petitioner is ready and willing to pay all tax, interest, late fee, penalty and other sums due for the return form to be accepted by the Department.
  • The claim to relief, including condonation of delay, is squarely covered by the coordinate Bench order in M/s. Mohanty Enterprises.

Respondent's Arguments

  • The Standing Counsel for the CT & GST Department appeared but did not seriously resist the grant of relief on the same terms as Mohanty Enterprises.

Court Order / Findings

  • The Court reproduced paragraph 2 of its earlier order in M/s. Mohanty Enterprises and held that a like direction was warranted in the present case.
  • The delay in invoking the proviso to Rule 23 of the OGST Rules was condoned, and it was directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty and other dues and complying with other formalities, the application for revocation of cancellation shall be considered in accordance with law.
  • The writ petition was disposed of, the Court observing that the petitioner gets the relief in the interest of revenue.

Important Clarification

  • The Orissa High Court consistently follows its Mohanty Enterprises template to permit condonation of delay in seeking revocation of a cancelled GST registration, provided the taxpayer clears all statutory dues and complies with the requisite formalities.
  • This offers a settled, low-friction route for defaulting taxpayers whose revocation applications would otherwise be time-barred under Rule 23 of the OGST/CGST Rules.

Sections Involved

  • Section 29/30, OGST Act, 2017 — cancellation and revocation of registration.
  • Rule 23, OGST Rules, 2017 — revocation of cancellation of registration and the proviso for condonation of delay.

Decision – In Favour of

Assessee. Delay condoned and revocation application to be considered on deposit of dues.

Case Details

High Court of Orissa at Cuttack; WP(C) No.36528 of 2025; Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Order dated 23.12.2025.

Link to Download the Order

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