Facts of the Case

M/s Bharat Fitness Den, Bhubaneswar, had its GST registration cancelled by an order dated 29.04.2025 pursuant to a show-cause notice dated 07.01.2025, issued under the Central Goods and Services Tax Act, 2017. The petitioner approached the Orissa High Court seeking condonation of the delay in invoking the revocation mechanism, expressing readiness and willingness to pay the tax, interest, late fee, penalty and any other sum due so that its pending returns could be accepted by the department.

Issues Involved

  1. Whether the delay in seeking revocation of a GST registration cancellation can be condoned where the assessee undertakes to clear all outstanding statutory dues.

Petitioner's Arguments

  • The petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required for the return to be accepted by the department.
  • The claim to relief, including condonation of delay, is directly covered by a coordinate Bench's order in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha.

Respondent's Arguments

  • No separate objection was pressed by the department beyond 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 application for revocation of cancellation 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 has adopted a consistent, standardised template following Mohanty Enterprises to condone delay in revocation applications so long as the assessee undertakes to clear all statutory dues — a route now routinely available to defaulting registrants in that State.

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 29 of the CGST Act, 2017 — cancellation of registration.
  • 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. 8590 of 2026 — Coram: Hon'ble Chief Justice Harish Tandon and Justice Murahari Sri Raman — Date of Order: 30 March 2026.

Link to Download the Order

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