Orissa HC Allows Revocation of Cancelled GST Registration, Grants Relief to Petitioner Upon Tax Compliance [Read Order]
High Court’s approach is one that favours substantive compliance over procedural technicalities, especially when the taxpayer expresses willingness to regularize defaults and contribute to the revenue
![Orissa HC Allows Revocation of Cancelled GST Registration, Grants Relief to Petitioner Upon Tax Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/2041287-orissa-high-court-gst-gst-registration-taxscan.webp "Orissa HC Allows Revocation of Cancelled GST Registration, Grants Relief to Petitioner Upon Tax Compliance [Read Order]")
The Orissa High Court in the case of Saumya Ranjan Moharana v. State Tax Officer, directed the authorities to consider the application for revocation of cancelled GST registration, subject to payment of tax dues and compliance with statutory formalities. The petitioner, Saumya Ranjan Moharana, was represented by Advocate M.L. Agarwal. It was submitted that the...
The Orissa High Court in the case of Saumya Ranjan Moharana v. State Tax Officer, directed the authorities to consider the application for revocation of cancelled GST registration, subject to payment of tax dues and compliance with statutory formalities.
The petitioner, Saumya Ranjan Moharana, was represented by Advocate M.L. Agarwal. It was submitted that the petitioner’s GST registration had been cancelled pursuant to a show cause notice dated 08.08.2022 and a subsequent cancellation order dated 11.01.2023 under the State Goods and Services Tax Act, 2017.
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Challenging the cancellation, counsel for the petitioner informed the Court that the petitioner was ready and willing to pay all statutory dues including tax, interest, late fee, and penalty for the relevant tax period. It was urged that the delay in seeking revocation be condoned in light of the petitioner’s bona fide intention to comply with the statutory obligations.
Advocate for the petitioner relied on the order of a coordinate bench in M/s Mohanty Enterprises v. The Commissioner (2022), where similar relief had been granted by condoning the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017.
In the case of Mohanty Enterprises, the Court had directed that upon the petitioner depositing all outstanding dues and completing necessary formalities, the application for revocation be considered in accordance with law.
The counsel submitted that the petitioner’s case stood on similar footing.There was no opposition from the department to the petitioner’s willingness to comply with all requirements under the OGST Act and Rules.
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Taking note of the submissions, the High Court reproduced paragraph 2 of the Mohanty Enterprises decision and extended similar relief in the present case. The Bench observed that Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.
Accordingly, the High Court condoned the delay and directed the authorities to consider the revocation application upon deposit of taxes and dues. The writ petition was thus disposed of with a direction that the petitioner’s claim be processed in accordance with law.
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