Facts of the Case

M/s. Ananta Charan Patra's GST registration under the CGST/State GST Act was cancelled by an order dated 09.10.2023, pursuant to a show cause notice dated 06.09.2023. The petitioner, expressing readiness to pay all tax, interest, late fee and penalty due, approached the Orissa High Court seeking condonation of delay in invoking the proviso to Rule 23 of the OGST Rules, 2017 for revocation of the cancellation, relying on the Court's earlier order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack (W.P.(C) No.30374 of 2022, dated 16.11.2022).

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for filing a revocation application can be condoned where the assessee undertakes to clear all statutory dues.

Petitioner's Arguments

  • The petitioner's claim for relief, including condonation of delay, was squarely covered by the earlier order in M/s. Mohanty Enterprises.
  • The petitioner was ready and willing to pay the tax, interest, late fee, penalty and other dues required for the return to be accepted.

Respondent's Arguments

  • Learned Senior Standing Counsel appeared for the Department; no separate opposition to the relief sought is recorded.

Court Order / Findings

  • Reproduced paragraph 2 of the order in Mohanty Enterprises, which condoned the delay in invoking the proviso to Rule 23 and directed that, subject to the petitioner depositing all taxes, interest, late fee and penalty due and complying with other formalities, the revocation application would be considered in accordance with law.
  • Made a like direction in the present case, holding that the petitioner would get the relief 'in the interest of revenue'.
  • Disposed of the writ petition accordingly.

Important Clarification

  • Delay in invoking the proviso to Rule 23 of the OGST Rules, 2017 — for seeking revocation of a GST registration cancellation — can be condoned by the High Court where the assessee undertakes to clear all outstanding taxes, interest, late fee, penalty and other dues; the Orissa High Court has applied this template, first laid down in Mohanty Enterprises, consistently across a series of matters.

Sections Involved

  • Rule 23, OGST Rules, 2017 (proviso) — application for revocation of cancellation of registration beyond the ordinary time limit.
  • Section 29, CGST/State GST Act, 2017 — cancellation of registration.

Decision – In Favour of

In favour of the Assessee.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No.33526 of 2025; Coram: Chief Justice Harish Tandon & Justice Murahari Sri Raman; Order dated 27.11.2025.

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