Facts of the Case

M/s. VIP Marble Centre's GST registration had been cancelled, and the petitioner approached the Orissa High Court seeking condonation of delay in filing an application for revocation of that cancellation under the proviso to Rule 23 of the Odisha GST Rules, 2017, along with a direction that its pending GSTR-3B return be accepted upon payment of all dues.

Issues Involved

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

Petitioner's Arguments

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

Respondent's Arguments

  • Learned Additional Standing Counsel for the CT & GST Organization stated on an advance notice that, as long as the delay in filing the revocation application is condoned and the petitioner complies with all requirements of paying taxes, interest, late fee and penalty due, the GSTR-3B return would be accepted.

Court Order / Findings

  • Recording the Department's position, the Court condoned the delay in the petitioner 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 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 the return to be filed, subject to compliance with the above conditions.

Important Clarification

  • Where the Department itself, on instructions, agrees to accept a taxpayer's pending return upon full payment of dues, the Orissa High Court will condone delay in filing a Rule 23 revocation application and direct the proper officer to reopen the portal to enable compliance — a template consistently followed for cancelled-registration cases before it.

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.: W.P.(C) No. 19042 of 2025
  • Coram: Hon'ble the Chief Justice and Hon'ble Mr. Justice Murahari Sri Raman
  • Date of Order: 18 July 2025

Link to Download the Order

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