Badajena Iron & Steel Industries (P.) Ltd. Vs CT and GST Officer (Orissa High Court)
Assessee entitled to file revocation application if complies with all requirements of paying taxes, interest, late fee and penalty dues
Introduction: The recent decision by the Orissa High Court in Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST Officer reaffirms the rights of an Assessee to file a revocation application for the cancellation of GST registration, provided all tax obligations are met. This article explores the implications of the court’s ruling and its alignment with previous judgments and regulatory amendments.
The Hon’ble Orissa High Court in the case of Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST Officer [Writ Petition (Civil) No. 485 of 2023 dated January 16, 2024] held that the Assessee is entitled to file the revocation application against the cancellation of the GST registration, if the Assessee complies with the requirements of paying taxes, interest, late fee, penalty, etc. dues. Thus, the returns filed by the Petitioner would be accepted by the department.
Facts:
Badajena Iron and Steel Industries (P.) Ltd. (“the Petitioner”) had filed an application for revocation against cancellation of registration was rejected due to delay in filing it. The said revocation application was condoned.
The Revenue Department (“the Respondent”) contended that as long as delay in filing the revocation application is condoned and the Petitioner complies with all the requirements of paying taxes, interest, late fee, penalty etc. due, returns would be acceptable by the Department.
Hence, aggrieved by the circumstance, the present writ petition was filed by the Petitioner.
Issue:
Whether Petitioner can file the application for revocation of cancellation of the GST registration in case the Petitioner has delayed in filing it?
Held:
The Hon’ble Orissa High Court Writ Petition No. 485 of 2024 held as under:
