Assessee Eligible to File Revocation Application Upon Meeting All Tax Payment requirements

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:

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