Facts of the Case

M/s. Jai Bajarangi Traders' GST registration was cancelled by an order dated 12.03.2024, pursuant to a show cause notice dated 06.02.2024. The petitioner, undertaking to pay the tax, interest, late fee, penalty and any other sum due, sought condonation of delay in invoking the proviso to Rule 23 of the OGST Rules, 2017 for filing a revocation application, relying on the Orissa High Court's 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 revocation of a registration cancellation can be condoned where the assessee is willing to clear all dues.

Petitioner's Arguments

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

Respondent's Arguments

  • The Standing Counsel for the State Tax Department appeared; no separate opposition to the relief sought is recorded.

Court Order / Findings

  • Reproduced paragraph 2 of the Mohanty Enterprises order, condoning the delay in invoking Rule 23 subject to the petitioner depositing all taxes, interest, late fee, penalty and other dues, and complying with other formalities, so that the revocation application be considered in accordance with law.
  • Made a like direction in this writ petition, holding that the petitioner gets the relief 'in the interest of revenue'.
  • Disposed of the writ petition accordingly.

Important Clarification

  • The Orissa High Court continues to apply its settled Mohanty Enterprises formula — condoning delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of a registration cancellation, conditional on the assessee clearing all outstanding tax, interest, late fee and penalty — as a standard template across individual writ petitions raising the same grievance.

Sections Involved

  • Rule 23, OGST Rules, 2017 (proviso) — condonation of delay in applying for revocation of cancellation of registration.
  • 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.20714 of 2025; Coram: Chief Justice Harish Tandon & Justice Murahari Sri Raman; Order dated 06.08.2025.

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