Facts of the Case

Shree Jagannath Enterprises' GST registration was cancelled, and the petitioner approached the Orissa High Court, heard through hybrid mode, seeking condonation of delay in filing an application for revocation of cancellation under the proviso to Rule 23 of the Odisha GST Rules, 2017, along with a direction to accept its GSTR-3B return.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 for revocation of a cancelled registration can be condoned on the petitioner's undertaking to clear all statutory dues.

Petitioner's Arguments

  • The petitioner sought condonation of delay in the revocation application and a direction for its GSTR-3B return to be accepted upon payment of dues.

Respondent's Arguments

  • Learned Standing Counsel for the CT & GST Organization stated on an advance notice that so long as the delay is condoned and the petitioner complies with all requirements of paying taxes, interest, late fee and penalty due, the return would be accepted.

Court Order / Findings

  • Recording the Department's position, the Court condoned the delay in invoking the proviso to Rule 23 of the OGST Rules.
  • It directed that, subject to the petitioner depositing all taxes, interest, late fee and penalty due and complying with other formalities, the application for revocation of cancellation would be considered in accordance with law.
  • The petitioner was directed to produce a certified copy of the order before the proper officer, who would then open the portal to enable filing of the GST return, subject to compliance with the above conditions.

Important Clarification

  • Consistent with its approach in similar cases, the Orissa High Court condones delay in seeking revocation of a cancelled GST registration once the Department confirms, on instructions, that it will accept the return upon the taxpayer clearing all dues — with the proper officer directed to reopen the portal accordingly.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 – revocation of cancellation of registration, and the proviso allowing condonation of delay in filing the application.

Decision – In Favour of

Decided in favour of the Assessee. Delay condoned, subject to payment of all dues and compliance with formalities.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: WP(C) No. 20414 of 2025
  • Coram: Hon'ble the Chief Justice and Hon'ble Mr. Justice Murahari Sri Raman
  • Date of Order: 11 August 2025

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.