Facts of the Case

The petitioner, M/s. Tental Technology, challenged a show cause notice dated 06.11.2024 and the subsequent order dated 29.01.2025 cancelling its registration under the State Goods and Services Tax Act, 2017. The petitioner expressed readiness to pay all tax, interest, late fee, penalty and any other sum required for its return forms to be accepted by the Department, and sought condonation of delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation of the cancellation, relying on an earlier coordinate-bench order dated 16.11.2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022).

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of a cancelled GST registration should be condoned, and on what conditions the revocation application should be considered.

Petitioner's Arguments

  • The petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required for its return forms to be accepted.
  • The claim for relief, including condonation of delay, is squarely covered by the coordinate-bench order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022, decided 16.11.2022).

Respondent's Arguments

  • No specific contesting submission is separately recorded; the Additional Standing Counsel appeared for the Department, and the matter proceeded on the basis of the cited precedent.

Court Order / Findings

  • The Court reproduced and applied paragraph 2 of the Mohanty Enterprises order, condoning the delay in invoking the proviso to Rule 23 of the OGST Rules, and directing that, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, the petitioner's revocation application would be considered in accordance with law.
  • A like direction was made in the present case, with the Court noting that the petitioner gets the relief 'in the interest of revenue'.

Important Clarification

  • Delay in invoking the proviso to Rule 23 of the (O)GST Rules for seeking revocation of a cancelled registration can be condoned where the taxpayer undertakes to clear all outstanding taxes, interest, late fee and penalty and comply with other formalities, since accepting overdue compliance and dues serves the interest of revenue.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 (proviso) – revocation of cancellation of registration and the limitation for invoking it.
  • Section 29, CGST/OGST Act, 2017 – cancellation of registration.

Decision – In Favour of

Disposed of in favour of the Assessee; delay in seeking revocation was condoned, subject to the petitioner clearing all outstanding dues.

Case Details

High Court of Orissa at Cuttack; WP(C) No.929 of 2026; Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice M.S. Raman; Order dated 15.01.2026.

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