Facts of the Case

The petitioner, Purna Chandra Barada, challenged a show cause notice dated 02.03.2024 followed by an order dated 18.03.2024 cancelling his GST registration under the Odisha GST Act, 2017. Before the Orissa High Court, the petitioner expressed readiness and willingness to pay the tax, interest, late fee, penalty, and any other sum required to have his return form accepted by the Department, and sought condonation of delay in invoking the revocation mechanism under Rule 23 of the OGST Rules.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of cancellation could be condoned.
  2. Whether such condonation should be made conditional on the petitioner clearing all outstanding taxes, interest, late fee, and penalty.

Petitioner's Arguments

  • The petitioner was ready and willing to pay the tax, interest, late fee, penalty, and any other sum required for his return form to be accepted by the Department.
  • Reliance was placed on the order dated 16.11.2022 of a coordinate bench in M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha (W.P.(C) No. 30374 of 2022), submitting that the petitioner's claim, including the prayer for condonation of delay, was covered by the same.

Respondent's Arguments

  • The Additional Standing Counsel for State Revenue appeared; no independent objection is recorded to the applicability of the Mohanty Enterprises precedent to the petitioner's facts.

Court Order / Findings

  • The Court reproduced the direction from M/s. Mohanty Enterprises vs. The Commissioner, CT & GST, Odisha, condoning the delay in invoking the proviso to Rule 23 of the OGST Rules, subject to the petitioner depositing all taxes, interest, late fee, penalty, etc., due, and complying with other formalities, following which the revocation application would be considered in accordance with law.
  • A like direction was made in the present writ petition; the petitioner was held entitled to the relief in the interest of revenue.
  • The writ petition was disposed of in these terms.

Important Clarification

  • Delay in filing a revocation application under the proviso to Rule 23 of the GST Rules can be condoned where the petitioner undertakes to clear all outstanding taxes, interest, late fee, and penalty and comply with other formalities, since the Revenue's interest is thereby fully protected.
  • Such condonation is not a decision on the merits of the original cancellation; the revocation application must still be considered and decided by the competent authority in accordance with law.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 — revocation of cancellation of registration, including the proviso allowing condonation of delay in specified circumstances.
  • Section 30, CGST Act, 2017 — application for revocation of cancellation of registration.

Decision – In Favour of

Assessee. Delay in seeking revocation was condoned subject to clearing all dues, and the revocation application directed to be considered on merits.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: WP(C) No. 6214 of 2026
Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman
Date of Order: 10.03.2026

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