Orissa HC Allows GST Registration Revival on Dues Settlement

Satyananda Kabi Vs Additional Commissioner of GST (Appeals) (Orissa High Court)

In the case of Satyananda Kabi Vs Additional Commissioner of GST (Appeals), the Orissa High Court addressed a petition challenging the cancellation of the petitioner’s GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner had received a show-cause notice on 16th March 2022, followed by an order dated 11th April 2022, which canceled his GST registration. In response, the petitioner expressed a willingness to pay all outstanding dues, including taxes, interest, late fees, and penalties, with the intent to have his return form accepted by the department. The petitioner’s legal representative referenced a prior ruling in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, where the delay in invoking a provision for GST registration revival had been condoned upon payment of the due amounts and fulfillment of other formalities.

The Orissa High Court considered the petitioner’s willingness to settle the outstanding dues and the reference to the earlier decision. Drawing from the ruling in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack, the Court condoned the delay in the petitioner’s case as well. It directed that the petitioner’s application for the revival of GST registration should be considered, provided that all taxes, penalties, interest, and fees are paid and other required formalities are met. This decision reinforces the principle that taxpayers who demonstrate the intent to comply with tax obligations can be granted relief, contingent upon the settlement of dues. The writ petition was therefore disposed of, with the court’s order allowing for the revival of GST registration in the petitioner’s case, in alignment with the interest of revenue and legal compliance.