GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]

In a recent decision, the Orissa High Court set aside an order rejecting the application for revoking the cancellation of the Goods and Services Tax (GST) registration of a taxpayer who defaulted for a continuous period of six months in filing their GSTR-3B returns.

The dispute arose after a show cause notice was issued to M/s. Maa Lobhi Pani Panchayat, contemplating cancellation of its GST Registration Certificate on the ground that it had not furnished returns for a continuous period of six months.

Subsequently, the State Tax Officer, Angul Circle, proceeded to cancel the petitioner’s GST registration by an order dated 7 January 2025, citing non-filing of GSTR-3B returns for the periods from March 2024 to October 2024.

The petitioner, represented by Manoj Kumar Mohanty subsequently sought to have this cancellation revoked, but the application for revocation was rejected by order dated 28 March 2025, leading to the present writ petition before the Orissa High Court.

The petitioner’s counsel submitted that the order of cancellation had been passed due to non-furnishing of the required returns, and that failure to respond to the show cause notice within the specified time had been the result of unavoidable circumstances beyond the petitioner’s control; thus praying for an opportunity to furnish the required documents before the authority for a fair consideration of its revocation request.

Sunil Mishra, Standing Counsel for the Revenue, conceded that the petitioner can be relegated to avail such opportunity as sought for.

The Division Bench of Chief Justice Harish Tandon and Justice M.S. Raman, observed that given the circumstances and submissions advanced by both parties, it would be appropriate to set aside the order dated 28 March 2025 that rejected the application for revocation.

The Court directed the petitioner to appear before the Assistant Commissioner of State Tax or the State Tax Officer, Angul Circle, no later than 4 July 2025 with all required documents and records as instructed previously.

The Court further directed that the authority consider the documents and pass an appropriate order regarding restoration of the registration certificate within two weeks.

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