Radha Mohan Patra v. The Additional CT & GST Officer, Mayurbhanj Circle, Odisha

Introduction

This judgment reiterates the consistent view adopted by the Orissa High Court regarding revocation of cancelled GST registrations. The Court held that where a taxpayer is willing to regularize all statutory defaults by paying tax, interest, late fee, penalty and other dues, procedural delay in seeking revocation should not defeat the substantive right to continue business.

Following its earlier landmark decision in M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha (2022 Taxo.online 1421), the Court observed that restoration of registration promotes the interest of revenue, as it enables recovery of government dues and facilitates future GST compliance. Accordingly, the Court directed that, subject to payment of all statutory dues and compliance with legal formalities, the petitioner’s application for revocation of cancellation shall be considered in accordance with law.