Orissa HC condones delay in seeking GST registration revocation on Payment of dues

Lokanath Naik Vs Deputy Commissioner of CT and GST (Orissa High Court)

Orissa High Court Condones Delay in Seeking GST Registration Revocation Subject to Payment of Dues

Cuttack: The Orissa High Court has granted relief to a petitioner whose Goods and Services Tax (GST) registration was cancelled, by condoning the delay in his application for revocation of the cancellation. The court’s decision, delivered in the case of Lokanath Naik versus Deputy Commissioner of CT and GST, hinged on the petitioner’s stated willingness to clear all outstanding tax liabilities, interest, late fees, and penalties, and relied on a previous judgment by a coordinate bench of the High Court in a similar matter.

The case brought before the High Court by the petitioner, Lokanath Naik, challenged a show cause notice dated May 25, 2019, which was followed by an order dated June 7, 2019, that ultimately led to the cancellation of his registration under the Central Goods and Services Tax Act, 2017. The cancellation of GST registration can have significant consequences for a business, restricting its ability to collect GST from customers, avail Input Tax Credit, and often leading to the cessation of business operations. Grounds for cancellation typically include non-filing of returns, contravention of GST provisions, or obtaining registration through fraud.