Facts of the Case

The petitioner Sulagna Patro's CGST registration had been cancelled by order dated 12th December, 2023, following a show cause notice dated 16th January, 2023. She challenged the cancellation before the Orissa High Court, expressing readiness to pay the tax, interest, late fee, penalty and any other sum due so that her returns could be accepted by the Department, and sought condonation of delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 for revocation of the cancellation.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules, 2017 for revocation of cancellation of registration can be condoned.
  2. The terms on which such revocation application should be considered.

Petitioner's Arguments

  • The petitioner was ready and willing to pay all dues (tax, interest, late fee, penalty) to have her returns accepted.
  • Reliance was placed on the coordinate Bench decision in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022, order dated 16th November, 2022), where identical relief including condonation of delay was granted.

Respondent's Arguments

  • The Department appeared through its Standing Counsel; no separate opposition to following the Mohanty Enterprises precedent is recorded.

Court Order / Findings

  • The Court reproduced paragraph 2 of Mohanty Enterprises, condoning the delay in invoking the proviso to Rule 23 and directing that, subject to the petitioner depositing all taxes, interest, late fee and penalty due and complying with other formalities, her revocation application would be considered in accordance with law.
  • A like direction was made in the present case, and the writ petition was disposed of granting the petitioner relief “in the interest of revenue.”

Important Clarification

  • Delay in seeking revocation of a GST registration cancellation under the proviso to Rule 23 can be condoned by a writ court where the assessee undertakes to clear all outstanding tax, interest, late fee and penalty, rather than being left without recourse once the statutory revocation window has lapsed.

Sections Involved

  • Rule 23 of the Odisha Goods and Services Tax Rules, 2017 (proviso) — revocation of cancellation of registration.
  • Central Goods and Services Tax Act, 2017 — registration cancellation framework under which the impugned order was passed.

Decision – In Favour of

Assessee — delay condoned and revocation application to be considered on payment of dues.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No. 15453 of 2025; Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Date: 17.06.2025.

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