Relief Granted in Revocation of Cancelled GST Registration

Case Details

• Case Title: M/s. Sushri Traders v. Additional Commissioner of Goods and Service Tax, Bhubaneswar & Another

• Court: High Court of Orissa at Cuttack

• Petition No.: W.P.(C) No. 27984 of 2024

• Date of Judgment: 26.11.2024

• Category of Dispute: Revocation of GST Registration Cancellation

• Relevant Section/Rule: Section 29 of OGST Act, 2017, Rule 23 of OGST Rules, 2017

Facts of the Case

1. The petitioner’s GST registration was cancelled by order dated 11.03.2024, pursuant to a show cause notice dated 06.02.2024 (Para 1).

2. The petitioner expressed readiness to pay outstanding tax, interest, late fee, penalty, and other dues to regularize returns (Para 1).

3. Reliance was placed on the coordinate bench judgment in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha [W.P.(C) No. 30374 of 2022, order dated 16.11.2022], where condonation of delay in filing revocation was granted (Para 1).

Question(s) in Consideration

1. Whether the delay in filing the application for revocation of cancellation of GST registration could be condoned (Para 2–3).

2. Whether the petitioner should be allowed restoration of GST registration subject to compliance with dues and statutory requirements (Para 3).

Observation of Court

1. The Court reiterated Para-2 of the M/s. Mohanty Enterprises judgment, which condoned delay and allowed revocation if dues were deposited and formalities complied with (Para 3).

2. It noted that the present case was covered by the earlier judgment and the same relief should be extended (Para 3).

3. The Court emphasized that relief is granted in the interest of revenue, provided compliance with statutory dues (Para 3).

Judgment of the Court

1. Delay in filing revocation application was condoned (Para 3).

2. The petitioner’s registration revocation application was directed to be considered in accordance with law, subject to payment of all dues and compliance with formalities (Para 3).

3. The writ petition was accordingly disposed of (Para 4).

Between Fine Lines (Simple Summary in 5 lines)

The Orissa High Court condoned the delay in applying for revocation of GST registration cancellation.
The petitioner, M/s. Sushri Traders, assured payment of tax, interest, penalty, and late fees.
The Court relied on its earlier ruling in M/s. Mohanty Enterprises granting similar relief.
Restoration of registration was made conditional upon full compliance with dues and procedures.
The case reinforces judicial leniency in condonation for revocation applications to protect revenue interest.

Summary of Referred Cases

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