Revocation of GST registration cancellation remains possible if pending returns are filed and tax dues are paid before seeking condonation of delay.

Revocation of cancelled GST registration may be pursued where cancellation arose from non-filing of returns and tax default, but the registered person must first satisfy the statutory preconditions under the Odisha GST framework. The person must furnish the pending returns and discharge the tax liability together with interest, penalty and late fee before the proper officer can consider revocation under the prescribed procedure. The text also notes that delay in making the application may be condoned if the application is filed within the time allowed by the order and the statutory requirements are met, and that portal access may be opened to enable filing so the regularisation exercise can be completed in accordance with law.

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Issues: Whether the petitioner should be permitted to seek revocation of cancellation of GST registration by condoning the delay, subject to compliance with the statutory requirements of filing returns and payment of tax, interest, penalty and late fee.

Analysis: The cancellation of registration had been made on the ground of default in filing returns and payment of tax. The statutory scheme under Section 30 of the Odisha Goods and Services Tax Act, 2017 and Rule 23 of the Odisha Goods and Services Tax Rules, 2017 permits revocation of cancellation upon application within the prescribed time, and also requires that where cancellation was for non-filing of returns, the returns due must be furnished and the tax liability, together with interest, penalty and late fee, must be discharged. The Court accepted the concession that, if the petitioner applies within the time allowed by the order and complies with the tax liabilities, the proper officer may consider the application by condoning the delay. Direction was also issued to open the portal and permit filing of returns so that the statutory exercise could be completed.

Conclusion: The petitioner was allowed to pursue revocation of cancellation, with the delay to be condoned by the proper officer upon compliance with the statutory preconditions.

Final Conclusion: The writ petition was disposed of by granting a conditional opportunity to regularise the registration and seek revocation in accordance with law.

Ratio Decidendi: Where cancellation of GST registration is challenged, revocation may be considered by condoning delay if the registered person first satisfies the statutory preconditions of furnishing returns and paying the due tax, interest, penalty and late fee.

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