Facts of the Case

M/s Maa Basudha Home & Commercials Private Ltd. had its GST registration cancelled by order dated 22.10.2024, pursuant to a show-cause notice dated 16.09.2024 issued under the Odisha Goods and Services Tax Act, 2017. The petitioner approached the Orissa High Court seeking condonation of delay in invoking the revocation remedy, expressing readiness to pay the tax, interest, late fee, penalty and any other sum due so that its return could be accepted.

Issues Involved

  1. Whether the delay in filing a revocation application against cancellation of GST registration can be condoned upon the assessee's undertaking to clear all statutory dues.

Petitioner's Arguments

  • The petitioner is ready and willing to pay all outstanding tax, interest, late fee and penalty for its return to be accepted by the department.
  • The relief sought, including condonation of delay, is squarely covered by the coordinate Bench's order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha.

Respondent's Arguments

  • No separate objection was pressed beyond the department's appearance through counsel; the matter proceeded on the terms of the Mohanty Enterprises precedent.

Court Order / Findings

  • The Court reproduced and applied paragraph 2 of Mohanty Enterprises, condoning the delay in invoking the proviso to Rule 23 of the OGST Rules.
  • It directed that, subject to the petitioner depositing all taxes, interest, late fee, penalty and other dues and complying with other formalities, the revocation application would be considered in accordance with law.
  • The writ petition was disposed of on these terms, in the interest of revenue.

Important Clarification

  • The Odisha High Court's standardised Mohanty Enterprises template continues to be applied uniformly to condone delay in revocation applications wherever the assessee undertakes to clear all statutory dues.

Sections Involved

  • Rule 23 of the Odisha Goods and Services Tax Rules, 2017 — proviso governing revocation of cancellation of registration beyond the normal time limit.
  • Section 30 of the CGST Act, 2017 — revocation of cancellation of registration.

Decision – In Favour of

In favour of the Assessee — delay condoned and the revocation application directed to be considered on payment of all outstanding dues.

Case Details

Court: High Court of Orissa at Cuttack — Case No.: W.P.(C) No. 27526 of 2025 — Coram: Hon'ble Chief Justice Harish Tandon and Justice Murahari Sri Raman — Date of Order: 25 September 2025.

Link to Download the Order

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