Conditional revocation of GST registration may follow when tax dues are paid and formalities are completed, with delay condoned.

The Orissa HC decision discusses cancellation of GST registration and the conditions for revocation where the taxpayer seeks similar relief to an earlier co-ordinate bench order. It notes that delay in invoking the proviso to Rule 23 of the Odisha GST Rules may be condoned when the assessee is willing to discharge all tax, interest, late fee, penalty and other dues and complete the required formalities. On that basis, the writ petition was allowed to the extent of granting conditional relief and directing consideration of revocation in accordance with law.

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Issues: Whether the petitioner was entitled to similar relief as granted in the earlier co-ordinate bench decision, including condonation of delay and consideration of revocation of cancellation of registration upon payment of tax dues and compliance with formalities.

Analysis: The writ petition challenged the show cause notice and the order cancelling registration under the Odisha Goods and Services Tax Act, 2017. The Court followed the earlier co-ordinate bench order, which had condoned the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules and directed consideration of the revocation application once all taxes, interest, late fee, penalty, and other dues were deposited and the remaining formalities were complied with. The same direction was found appropriate in the present matter, with the relief being granted in the interest of revenue.

Conclusion: The petitioner was granted the requested relief, and the delay-related and revocation-related relief was allowed on the stated conditions.

Final Conclusion: The petition was allowed to the extent of securing conditional relief for restoration of registration-related consideration, with the matter ending by disposal of the writ petition.

Ratio Decidendi: Where the assessee is willing to discharge all tax dues and comply with the required formalities, delay in moving for revocation of cancellation of registration may be condoned and the revocation application directed to be considered in accordance with law.

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