Facts of the Case

Smitarani Pradhan's GST registration was cancelled by an order dated 30th June, 2023, pursuant to a show-cause notice dated 9th May, 2023, under the State Goods and Services Tax Act, 2017. The petitioner approached the Orissa High Court expressing readiness and willingness to pay all outstanding tax, interest, late fee, penalty and any other sum required, so that her pending returns could be accepted by the Department.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules 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 seeking revocation, relying on the coordinate Bench order dated 16th November, 2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others, W.P.(C) No. 30374 of 2022, submitting that her claim for relief, including condonation of delay, was covered by it.

Respondent's Arguments

  • The Additional Standing Counsel for the Department appeared but did not seriously dispute the applicability of the Mohanty Enterprises order to the present facts.

Court Order / Findings

  • The Court reproduced paragraph-2 of the Mohanty Enterprises order, condoning delay in invoking Rule 23 and directing that, subject to depositing all taxes, interest, late fee and penalty due and complying with other formalities, the revocation application would be considered in accordance with law.
  • Applying an identical direction "in the interest of revenue", the Court disposed of the writ petition granting the same relief to the petitioner.

Important Clarification

  • The Orissa High Court applies the Mohanty Enterprises template uniformly across similar cases: delay in seeking revocation of a cancelled GST registration is routinely condoned once the taxpayer undertakes to clear all outstanding tax, interest, late fee and penalty, with the revocation application to be considered thereafter strictly in accordance with law.

Sections Involved

  • Rule 23, OGST Rules, 2017 – revocation of cancellation of registration, and the proviso permitting condonation of delay in filing such 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.: W.P.(C) No. 23616 of 2025
  • Coram: Hon'ble the Chief Justice and Hon'ble Mr. Justice Murahari Sri Raman
  • Date of Order: 10 September 2025

Link to Download the Order

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