Facts of the Case

M/s Mahulia W.C.S. Ltd., Cuttack, had its GST registration cancelled by an order dated 15.01.2021, pursuant to a show-cause notice dated 23.12.2020 issued under the State Goods and Services Tax Act, 2017. The petitioner approached the Orissa High Court seeking condonation of the considerable delay in invoking the statutory revocation mechanism, expressing readiness to pay the tax, interest, late fee, penalty and any other sum due for its returns to be accepted.

Issues Involved

  1. Whether a lengthy 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 the tax, interest, late fee, penalty and other sums due for its return to be accepted by the department.
  • The claim to relief, including condonation of delay, is 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 Senior Standing Counsel.

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 depositing all taxes, interest, late fee, penalty and complying with other formalities, the petitioner's 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

  • Even a delay of several years in seeking revocation of registration cancellation continues to be condoned by the Orissa High Court under the Mohanty Enterprises template, so long as the assessee undertakes to clear all statutory dues in full.

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. 33675 of 2025 — Coram: Hon'ble Chief Justice Harish Tandon and Justice Murahari Sri Raman — Date of Order: 27 November 2025.

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