In a recent ruling, the Orissa High Court condoned the delay in restoring the GST registration cancellation and allowed the petitioner to revive the Goods and Service Tax ( GST ) registration due to the willingness of the petitioner to settle the outstanding GST dues Satyananda Kabi, the petitioner challenged a show cause notice dated 16th March 2022 and a subsequent order dated 11th April 2022, which canceled his GST registration under the Odisha Goods and Services Tax Act, 2017. Be a GST Expert: Get Essential Questions, Key Judgements and Practical Guide, Click Here The petitioner is willing to pay the dues, including taxes, interest, late fees, and penalties, to have his GST registration restored. The petitioner’s Counsel referenced a similar case W.P.(C) No. 30374 of 2022, Mohanty Enterprises v.

The Commissioner, CT & GST, Odisha where the delay was condoned, and the petitioner’s GST registration was allowed to be restored upon fulfillment of tax and fee obligations. The petitioner’s counsel submitted that he is willing to fulfill all payment obligations and seeks a similar concession for the delay, allowing his GST registration revocation to be considered per the law. The bench comprising Justice Arindam Sinha and Justice M.S. Sahoo observed the petitioner’s arguments.

The court referred to the previous decision in the Mohanty Enterprises case, emphasizing that in similar circumstances, the delay in invoking Rule 23 of the Odisha Goods and Services Tax Rules ( OGST Rules ) had been condoned. Be a GST Expert: Get Essential Questions, Key Judgements and Practical Guide, Click Here In the previous decision, the court condoned the petitioner’s delay in applying for the revocation of his canceled GST registration under Rule 23 of the Odisha GST Rules.

However, this leniency was conditional that the petitioner must pay all outstanding taxes, interest, late fees, and penalties, as well as complete any other formal requirements set by the GST authorities. If these conditions are met, the GST department is directed to consider his application for revocation according to the law. This ruling offered the petitioner in this case an opportunity to revive his registration, balancing enforcement with a fair chance for compliance. In light above observation, the court disposed of the writ petition in favor of the petitioner