Tax, Penalty and Interest due need to be paid for Revocation of Cancellation of Registration: Orissa HC [Read Order]

The Orissa High Court (HC) while considering a petition has held that tax, penalty and interest due need to be paid for the revocation of cancellation of registration under GST.  

 Namrata Pradhan, the petitioner challenged an order dated 6th June 2022 passed by the CT & GST Officer cancelling the registration of the Petitioner under the Odisha Goods and Services Tax Act, 2017 (OGST Act).

It was viewed that in Durga Raman Patnaik v. Additional Commissioner of GST, the Petitioner will opt for applying for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law.

A single member comprising of Justice M S Raman  held that “the Petitioner is permitted to file a petition seeking revocation of the cancellation of registration provided such application is filed not later than 3rd April 2023 and have to make payment of the tax, interest, penalty, fine, fees, etc., as may be payable, the above application will be entertained and appropriate order will be passed thereon by law within a further period of thirty (30) days”

Further added that after revocation the cancellation of the registration, the Petitioner will be permitted to file returns and for that purpose, the Opposite Parties shall take suitable steps by instructing GST Network, New Delhi or any other agency responsible for maintaining the Web Portal to make suitable changes in the architecture of the GST Web Portal to enable the Petitioner to file his returns and it is to be ensured by the Department that there shall be no technical glitch during the period specified.

The Department would be at liberty to verify the veracity of the claim made in the returns. and take appropriate steps by law after affording reasonable opportunity of hearing to the Petitioner.

The above exercise shall be completed by the Opposite Parties within a period of ninety (90) days from the date of rTaxeceipt of a copy of this Judgment.

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