Facts of the Case

The petitioner's GST registration under the SGST Act, 2017 was cancelled by order dated 17.08.2023, pursuant to a show cause notice dated 05.07.2023. As a consequence, the petitioner was unable to file its pending returns on the GST common portal within the ordinarily prescribed window for seeking revocation. The petitioner expressed readiness to pay the tax, interest, late fee, penalty and any other dues required for its returns to be accepted, and relied on the coordinate Bench order dated 16.11.2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others (W.P.(C) No.30374 of 2022), submitting that its claim for condonation of delay in seeking revocation was covered squarely by that precedent and ought to be granted on identical terms.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the Odisha GST Rules, 2017 for revocation of a cancelled GST registration can be condoned on the same terms as in Mohanty Enterprises.
  2. Whether such condonation can be granted purely on the registrant's undertaking to clear all outstanding statutory dues, without further inquiry into the reasons for the original default.

Petitioner's Arguments

  • The petitioner is ready and willing to pay the tax, interest, late fee, penalty and other dues required for its return to be accepted, and the relief sought is covered by the Mohanty Enterprises precedent.
  • Denial of an opportunity to seek revocation would permanently shut out the petitioner from carrying on its registered business of dealing in fuels, disproportionate to the default of non-filing.

Respondent's Arguments

  • The Junior Standing Counsel for the CT & GST Organisation appeared for the opposite parties and did not dispute the applicability of the Mohanty Enterprises precedent or the facts placed on record by the petitioner.

Court Order / Findings

  • Reproducing paragraph 2 of the Mohanty Enterprises order, the Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules, subject to the petitioner depositing all taxes, interest, late fee and penalty due, and complying with other formalities.
  • The Court held that a like direction would be made in the present writ petition, observing that the petitioner would get relief in the interest of revenue.
  • The writ petition was disposed of on these terms.

Important Clarification

  • This order follows the now well-settled practice of the Orissa High Court, applying the Mohanty Enterprises ratio, of condoning delay in seeking revocation of a cancelled GST registration wherever the registrant undertakes to clear all dues — taxes, interest, late fee and penalty — since doing so protects the interest of revenue while restoring the registrant's ability to trade.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration.
  • Section 30, CGST Act, 2017 — revocation of cancellation of registration.
  • Rule 23, Odisha Goods and Services Tax Rules, 2017 — procedure for revocation, including the proviso permitting condonation of delay.

Decision – In Favour of

In favour of the Assessee. Delay condoned; revocation application to be considered in accordance with law upon payment of all dues.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No.24175 of 2025; Coram: Hon'ble The Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Date of Order: 12.09.2025.

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