Orissa HC allows GST Registration Revocation on Dues Payment

Durga Cycle Store Vs State Tax Officer (Orissa High Court)

Orissa High Court ruled in favor of Durga Cycle Store, allowing the revocation of its cancelled GST registration upon payment of outstanding dues. The petitioner challenged a show cause notice dated May 14, 2024, and the cancellation order dated June 18, 2024, issued under the Odisha Goods and Services Tax (OGST) Act, 2017. The petitioner expressed willingness to clear all pending tax liabilities, interest, late fees, and penalties to restore the registration. The petitioner’s counsel relied on a previous decision in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, where a similar relief was granted. The Court acknowledged that the petitioner’s case aligned with the prior ruling, which allowed GST registration revocation upon fulfillment of statutory dues.

In its ruling, the Court condoned the delay in seeking revocation and directed that, subject to the full payment of dues and compliance with formalities, the tax department must process the revocation request as per the law. The judgment reinforces that businesses can seek reinstatement of GST registration if they clear their liabilities, ensuring compliance while safeguarding revenue interests. The writ petition was disposed of in favor of the petitioner, granting relief similar to previous rulings.