Delay in GST registration revocation condoned, with reconsideration allowed on payment and compliance with formal requirements.

Delay in seeking revocation of GST registration cancellation was condoned, and the revocation application was permitted to be considered after compliance with the required tax payments and procedural formalities. The Orissa HC followed an earlier coordinate Bench approach under the Odisha GST framework, where relief was granted on deposit of tax, interest, late fee and penalty, together with other prescribed compliances. The relief was extended in the interest of revenue, enabling reconsideration of revocation rather than maintaining the cancellation purely on account of delay.

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Issues: Whether delay in seeking revocation of cancellation of GST registration could be condoned and the application for revocation be directed to be considered on compliance with payment and other formalities.

Analysis: The petition challenged the cancellation of registration under the Odisha Goods and Services Tax Act, 2017. The relief sought was aligned with the approach adopted in an earlier coordinate Bench order, where delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned and revocation was permitted to be considered after deposit of taxes, interest, late fee, penalty and compliance with other formalities. Following that course, similar relief was granted in the present matter in the interest of revenue.

Conclusion: Delay was condoned and the petitioner was entitled to have the revocation request considered upon compliance with the required payments and formalities.

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