Facts of the Case

M/s. AMP Engineering & Services had its GST registration under the Central Goods and Services Tax Act, 2017 cancelled by an order dated 25th July, 2024, pursuant to a show-cause notice dated 28th June, 2024. The petitioner was ready and willing to pay all tax, interest, late fee, penalty and other dues so as to have its GST return form accepted by the Department, but had missed the statutory window under the proviso to Rule 23 of the Odisha GST Rules for applying for revocation. It approached the High Court seeking condonation of this delay, relying on an earlier coordinate Bench decision granting similar relief.

Issues Involved

  1. Whether delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of a cancelled GST registration can be condoned by the High Court.
  2. On what conditions such condonation should be granted.

Petitioner's Arguments

  • The petitioner was ready and willing to pay the tax, interest, late fee, penalty and any other sum due, and its case for condonation of delay and revocation was squarely covered by the earlier order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack (W.P.(C) No. 30374 of 2022, decided 16.11.2022).

Respondent's Arguments

  • The Additional Standing Counsel for the Department appeared; no separate contest was pressed once the petitioner offered to fully comply with statutory dues and formalities.

Court Order / Findings

  • The Court reproduced and applied paragraph-2 of Mohanty Enterprises, which condoned delay in invoking the Rule 23 proviso and directed that the revocation application be considered in accordance with law, subject to the petitioner depositing all taxes, interest, late fee, penalty and other dues and complying with other formalities.
  • The Court granted the same relief in the present case, holding that the petitioner "gets the relief in the interest of revenue" — i.e., condoning the delay serves the Department's own interest in recovering outstanding dues and regularising the registration.

Important Clarification

  • Delay in applying for revocation of a cancelled GST registration under the proviso to Rule 23 of the OGST/CGST Rules can be condoned by the High Court where the assessee undertakes to clear all outstanding tax, interest, late fee and penalty — this is now a well-settled, frequently applied line of relief in Orissa, tracing back to Mohanty Enterprises.
  • Such relief is explicitly framed as being in the interest of revenue itself, since it brings a defaulting but willing taxpayer back into compliance rather than leaving dues permanently unrecovered.

Sections Involved

  • Rule 23, Odisha GST Rules, 2017 (proviso) — application for revocation of cancellation of registration.
  • Section 29, GST Act, 2017 — cancellation of registration (underlying the show-cause notice and cancellation order).

Decision – In Favour of

The order is in favour of the Assessee. Delay in seeking revocation was condoned, conditional on full payment of outstanding statutory dues.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: WP(C) No. 23137 of 2025
Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman
Date of Order: 26th August, 2025

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