Facts of the Case

The petitioner, M/s. Sai Anwesha Edutech and Realcon Services Private Limited, challenged a show cause notice dated 14.01.2023 and the consequent order dated 15.02.2023 cancelling its registration under the Odisha Goods and Services Tax Act, 2017, before the Additional State Tax Officer, CT & GST, Bhubaneswar-I Circle. The petitioner expressed readiness to pay all tax, interest, late fee and penalty dues to enable its return forms to be accepted by the department, but the delay in invoking the proviso to Rule 23 of the OGST Rules required condonation.

Issues Involved

  1. Whether the delay in the petitioner's application for revocation of cancellation of registration, filed under the proviso to Rule 23 of the OGST Rules, ought to be condoned.

Petitioner's Arguments

  • The petitioner was ready and willing to pay the tax, interest, late fee, penalty and any other sum required for its return forms to be accepted.
  • Reliance was placed on the coordinate Bench order in M/s. Mohanty Enterprises vs The Commissioner, CT & GST, Odisha, Cuttack (W.P.(C) No.30374 of 2022, dated 16.11.2022), where similar delay was condoned subject to deposit of dues.

Respondent's Arguments

  • The Additional Standing Counsel appeared for the department but did not seriously dispute the applicability of the Mohanty Enterprises precedent to the facts of the case.

Court Order / Findings

  • The Division Bench, comprising the Chief Justice and Justice Murahari Sri Raman, reproduced paragraph-2 of the Mohanty Enterprises order, which condones delay in invoking the proviso to Rule 23 of the OGST Rules subject to the petitioner depositing all taxes, interest, late fee and penalty due, and complying with other formalities.
  • A like direction was made in the present writ petition, with the Court observing that the petitioner would get relief "in the interest of revenue."
  • The writ petition was disposed of accordingly.

Important Clarification

  • Delay in filing an application for revocation of GST registration cancellation under the proviso to Rule 23 of the OGST Rules can be condoned by the High Court where the taxpayer undertakes to clear all outstanding tax, interest, late fee and penalty, since restoring compliant taxpayers to the GST fold serves the interest of revenue.
  • Such condonation does not, by itself, guarantee revocation — the application still has to be considered and decided by the proper officer in accordance with law after the requisite deposits and formalities are completed.

Sections Involved

  • Rule 23, Odisha Goods and Services Tax Rules, 2017 — application for revocation of cancellation of registration.
  • Odisha Goods and Services Tax Act, 2017 — registration cancellation framework.

Decision – In Favour of

In favour of the Assessee — delay condoned, with the revocation application to be considered on merits subject to payment of outstanding dues.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No. 19235 of 2025
Coram: Hon'ble the Chief Justice and Hon'ble Mr. Justice Murahari Sri Raman
Date of Order: 18.07.2025

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