GST Relief: Orissa HC Directs Revocation of Cancelled Registration as Taxpayer Agrees to Pay Dues [Read Order]

The Orissa High Court directed GST authorities to consider a revocation application despite delay, subject to the taxpayer clearing all statutory dues. The decision was made in the case of Samita Panda v. Commissioner of CT & GST.

The petitioner, Samita Panda, whose authorised representative(AR), submitted that the cancellation of GST registration dated 18th March 2023 was being challenged under the provisions of the Central Goods and Services Tax Act, 2017. The petitioner claimed that the cancellation had caused severe disruption to her business operations, and the current petition was a sincere effort to revive registration and re-enter the tax net.

The petitioner expressed her willingness to pay all outstanding dues, including taxes, interest, late fees, penalties, or any other amounts required by the department to accept the pending return forms as soon as possible. Counsel urged that the procedural delay in seeking revocation be condoned in light of this bona fide intent and past precedent.

To strengthen her case, reliance was placed on the order dated November 16, 2022, of M/S. Mohanty Enterprises v. The Commissioner, Central Tax and GST, Odisha. In that matter, a coordinate Bench of the Orissa High Court had condoned the delay in invoking Rule 23 of the Odisha Goods and Services Tax Rules, 2017. It permitted consideration of the revocation application upon full compliance with the requirements.

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The revenue did not contest the petitioner’s willingness to make good the statutory dues. The Court, acknowledging the similarity with Mohanty Enterprises, reproduced paragraph 2 from the said ruling:

“In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered by law.”

The case was heard by a Division Bench comprising Chief Justice Harish Tandon and Justice M.S. Raman, with the matter being taken up through a hybrid mode on 16th May 2025. The Bench proceeded to pass a similar direction in this matter, stating that such relief was granted in the interest of revenue. By doing so, the Court underscored that the object of tax statutes must not be defeated by technicalities, especially when the taxpayer approaches with a willingness to comply.

The High Court ordered that the delay be condoned. It directed the Department to process the revocation application under the law, subject to the petitioner fulfilling all applicable obligations. The writ petition was disposed of on these terms.

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