Facts of the Case

M/s Basantilata Shashikanta Sahoo, Kendrapara, had its GST registration cancelled by an order dated 24.04.2025, pursuant to a show-cause notice dated 12.02.2025 issued under the Odisha Goods and Services Tax Act, 2017. A subsequent application for revocation was rejected by the Joint Commissioner GST on 12.09.2025, prompting the petitioner to approach the Orissa High Court, expressing readiness to pay the tax, interest, late fee, penalty and any other sum due.

Issues Involved

  1. Whether delay in invoking the revocation remedy, and rejection of an earlier revocation application, can be overcome by the writ court where the assessee undertakes 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.
  • The relief sought 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 its Junior 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 the petitioner depositing all dues and complying with other formalities, the revocation application would be considered afresh in accordance with law, notwithstanding the earlier rejection by the Joint Commissioner GST.
  • The writ petition was disposed of on these terms, in the interest of revenue.

Important Clarification

  • Even a prior rejection of a revocation application by the departmental authority does not preclude the Orissa High Court from directing fresh consideration under the Mohanty Enterprises framework, where the assessee is willing 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 fresh consideration of the revocation application directed on payment of all outstanding dues.

Case Details

Court: High Court of Orissa at Cuttack — Case No.: W.P.(C) No. 32144 of 2025 — Coram: Hon'ble Chief Justice Harish Tandon and Justice Murahari Sri Raman — Date of Order: 27 November 2025.

Link to Download the Order

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