Facts of the Case

The petitioner company's GST registration was cancelled by order dated 03.12.2024, pursuant to a show cause notice dated 11.06.2024, on account of default in filing statutory returns. Having missed the ordinarily prescribed window to apply for revocation, and being unable to file its pending returns because the online window had lapsed, the petitioner submitted its readiness to pay the tax, interest, late fee, penalty and any other sum required for its return to be accepted by the Department, 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), asserting that its prayer for condonation of delay in seeking revocation was covered on all fours by that precedent and ought to be granted in identical terms in the interest of both the taxpayer and the revenue.

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 in line with the settled Mohanty Enterprises ratio.
  2. Whether such relief can be granted purely on the registrant's undertaking to clear all statutory dues, without a fresh inquiry into the cause of the original default.

Petitioner's Arguments

  • The petitioner is ready and willing to pay all taxes, interest, late fee and penalty dues so that its return can be accepted, and the relief sought stands covered by Mohanty Enterprises.
  • Continued cancellation without an opportunity to seek revocation would permanently disable the petitioner from carrying on its registered business.

Respondent's Arguments

  • The Standing Counsel for the CT & GST Organisation appeared for the opposite parties and did not dispute the applicability of the Mohanty Enterprises precedent to the present facts.

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.
  • A like direction was made in the present writ petition, the Court 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 reaffirms the Orissa High Court's settled and consistent approach of condoning delay under the proviso to Rule 23 of the OGST Rules for revocation of cancelled GST registrations, wherever the registrant undertakes to clear all tax, interest, late fee and penalty dues, since such relief serves rather than prejudices the interest of revenue.

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.

Decision – In Favour of

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

Case Details

High Court of Orissa at Cuttack; WP(C) No.33903 of 2025; Coram: Hon'ble The Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Date of Order: 11.12.2025.

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