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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether delay in seeking revocation of cancellation of registration could be condoned and whether the cancelled GST registration could be restored subject to compliance with statutory requirements.
Analysis: Section 30 of the Central Goods and Services Tax Act, 2017 and Rule 23(1) of the Odisha Goods and Services Tax Rules, 2017 permit an application for revocation of cancellation within the prescribed period and require, where cancellation is for non-filing of returns, that the outstanding returns be furnished and tax dues with interest, penalty and late fee be paid. In view of the concession of both sides, the delay was condoned. The applicant was directed to clear the dues and complete the prescribed formalities, and on such compliance the revocation application was to be considered in accordance with law.
Conclusion: The delay in invoking the revocation remedy was condoned and the petitioner was granted a conditional opportunity to seek restoration of the registration upon compliance with the statutory requirements.
Ratio Decidendi: Revocation of cancellation of GST registration may be pursued after condonation of delay, but where cancellation is for failure to furnish returns, restoration is contingent upon filing the pending returns and paying the admitted tax dues with applicable interest, penalty and late fee.
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