Facts of the Case

Braja Kishore Badajena's GST registration under the Odisha Goods and Services Tax Act, 2017 was cancelled by an order dated 18th December, 2023, pursuant to a show cause notice dated 14th November, 2023, issued by the Superintendent, Jatni Circle, Badaichhapur, Khurda. Before the Orissa High Court, the petitioner expressed readiness and willingness to pay the tax, interest, late fee, penalty and any other sum required for the return form to be accepted by the Department, relying on a coordinate Bench decision granting identical relief on similar facts.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of a cancelled GST registration can be condoned.
  2. Whether the petitioner is entitled to relief on the same terms as 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 covered by the coordinate Bench order in M/s. Mohanty Enterprises.

Respondent's Arguments

  • Learned Senior Standing Counsel for Central Excise/GST appeared for the opposite party; no serious contest is recorded to 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.
  • 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 revocation application shall be considered in accordance with law.
  • The writ petition was disposed of in the interest of revenue.

Important Clarification

  • The Orissa High Court continues to apply its Mohanty Enterprises template to condone delay in seeking revocation of cancelled GST registrations, conditioned on the taxpayer clearing all statutory dues and complying with formalities.
  • This remains a settled 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; W.P.(C) No.26689 of 2025; Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Order dated 25.09.2025.

Link to Download the Order

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