Facts of the Case

The petitioner's GST registration was cancelled, leaving her unable to invoke, within the ordinarily prescribed period, the proviso to Rule 23 of the Odisha GST Rules, 2017 to seek revocation. She had already prepared a GSTR-3B return for the relevant period but could not upload it because the portal window for filing an application for revocation had lapsed. The matter was taken up through hybrid mode, and learned Junior Standing Counsel for the CGST opposite parties appeared on advance notice and stated that if the delay in filing the revocation application is condoned, and the petitioner complies with all requirements of paying the taxes, interest, late fee and penalty due, the GSTR-3B return filed by the petitioner would be accepted by the Department.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for filing an application seeking revocation of cancellation of GST registration can be condoned.
  2. What mechanism should be put in place to enable the petitioner to actually file the pending return once such delay is condoned, given that the portal itself does not permit late filing without administrative intervention.

Petitioner's Arguments

  • The petitioner sought condonation of delay in filing the revocation application and was willing to comply with all conditions, including payment of taxes, interest, late fee and penalty due.

Respondent's Arguments

  • The Junior Standing Counsel for the CGST opposite parties stated that, subject to condonation of delay and compliance with payment of all dues, the return filed by the petitioner would be accepted by the Department.

Court Order / Findings

  • In view of the Department's own statement, the Court 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 and penalty due and complying with other formalities, her application for revocation would be considered in accordance with law.
  • It was further directed that on the petitioner producing a certified copy of the order before the proper officer, and subject to compliance with the above conditions, the proper officer would open the portal to enable her to file the GST return.
  • The writ petition was disposed of in these terms.

Important Clarification

  • Where the Department itself indicates no objection to condonation of delay in seeking revocation of a cancelled GST registration, subject to payment of dues, courts will not only condone the delay but also direct the proper officer to affirmatively open the GST portal for the registrant to file the pending return — since the portal's own time-bar would otherwise defeat the relief granted.

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 and proviso permitting condonation of delay in seeking revocation.

Decision – In Favour of

In favour of the Assessee. Delay condoned and the proper officer directed to open the portal to enable filing of the return upon compliance with the stated conditions.

Case Details

High Court of Orissa at Cuttack; WP(C) No.19721 of 2025; Coram: Hon'ble The Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Date of Order: 11.08.2025.

Link to Download the Order

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