M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha

Introduction

This judgment reiterates the liberal approach adopted by the Orissa High Court in cases involving cancellation of GST registration, where the registered person expresses willingness to regularize past non-compliance by paying all outstanding statutory dues.

Following its earlier decision in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (2022 Taxo.online 1421), the Court held that procedural delays in applying for revocation of cancellation should not defeat substantive compliance, particularly when the taxpayer is ready to discharge the entire tax liability along with interest, late fee and penalty. The Court observed that restoration of registration, subject to payment of all dues and compliance with statutory formalities, serves the larger interest of revenue.