Facts of the Case

The petitioner, Ajit Kumar Parida, had his GST registration cancelled by order dated 12th September 2019, pursuant to a show cause notice dated 21st August 2019, under the Odisha Goods and Services Tax Act, 2017. The petitioner expressed readiness and willingness to pay the tax, interest, late fee, penalty and any other sum required for the return to be accepted by the Department, and sought condonation of delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of the cancellation.

Issues Involved

  1. Whether the delay in the petitioner's application for revocation of cancellation of registration, under the proviso to Rule 23 of the OGST Rules, deserved to be condoned.
  2. Whether such condonation ought to be conditioned on the petitioner clearing all outstanding statutory dues.

Petitioner's Arguments

  • The petitioner's client was ready and willing to pay the tax, interest, late fee, penalty and any other sum required for the return to be accepted.
  • Reliance was placed on the coordinate Bench's order dated 16th November 2022 in W.P.(C) No.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), where an identical claim for condonation of delay and revocation of cancellation was allowed.

Respondent's Arguments

  • The Standing Counsel for the Department did not oppose the extension of the same relief as had been granted in the Mohanty Enterprises matter.

Court Order / Findings

  • The Court reproduced paragraph 2 of the order in M/s. Mohanty Enterprises, wherein it had condoned the delay in invoking the proviso to Rule 23 of the OGST 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 would be considered in accordance with law.
  • A like direction was made in the present writ petition, with the Court observing that the petitioner gets the relief "in the interest of revenue".
  • The writ petition was disposed of accordingly.

Important Clarification

  • Delay in invoking the proviso to Rule 23 of the OGST/CGST Rules for revocation of a cancelled GST registration can be condoned by the writ court, in the interest of revenue, where the taxpayer undertakes to clear all outstanding tax, interest, late fee and penalty and comply with other formalities.

Sections Involved

  • Rule 23 of the OGST/CGST Rules, 2017 — governs the procedure and timeline for applying for revocation of cancellation of GST registration.
  • Section 30 of the CGST/OGST Act, 2017 — the substantive provision on revocation of cancellation.

Decision – In Favour of

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

Case Details

High Court of Orissa at Cuttack; W.P.(C) No.15874 of 2025; Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman; Order dated 20.06.2025.

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