Revocation of GST registration cancellation can be considered despite delay if prescribed dues and formalities are satisfied.

Delayed applications for revocation of GST registration cancellation may be condoned where the taxpayer complies with the prescribed tax dues and other formalities under the proviso to Rule 23 of the Odisha GST Rules. The Orissa High Court followed the coordinate Bench approach and treated revocation as available on satisfaction of the specified conditions, allowing reconsideration of the cancellation in a manner that protects revenue interests. The petitioner's relief was confined to restoration of registration, and entitlement to revocation was recognised subject to compliance with the required conditions.

---

---

Issues: Whether the petitioner was entitled to revocation of cancellation of registration despite delay, on compliance with the prescribed tax dues and other formalities.

Analysis: The petition challenged appellate orders, but the petitioner abandoned the main prayer and confined the relief to restoration of registration after cancellation. The Court followed the earlier coordinate Bench approach under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, under which delay in seeking revocation can be condoned and the application for revocation considered on compliance with the monetary dues and other formalities. The relief was framed as one advancing revenue interests while enabling reconsideration of the cancellation.

Conclusion: The petitioner was held entitled to revocation of the cancellation order upon compliance with the specified conditions.

---