Tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration

Last updated: 23 March 2023

Save Share

Quick Summary

The Orissa High Court has ruled that to revoke a cancelled GST registration, taxpayers must first pay all outstanding tax, interest, penalties, fines, and fees. The court permitted a petitioner to apply for revocation after settling these dues and directed the GST authorities to process the application within 30 days. Additionally, the court ordered improvements to the GST portal to prevent technical glitches and ensure taxpayers can file returns post-revocation, with the authorities able to verify returns within 90 days.

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court in M/s. Namrata Pradhan v. Additional CT & GST [W.P.(C) No. 5511 of 2023 dated March 1, 2023] has held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration by the assessee. The learned counsel appearing for the Petitioner relied on the judgment of M/s.Durga Raman Patnaik v. Additional Commissioner of GST [W.P.(C) No.7728 of 2022 dated August 4, 2022], where the Petitioner opted for applying for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law. Further, the court directed that the Revenue Department makes suitable changes in the architecture of the GST Portal to enable the assessee to file its GST Returns and ensure that there shall be no technical glitch during that period and take appropriate steps in accordance with law after affording reasonable opportunity of hearing to the assessee.

Citation :
W.P.(C) No. 5511 of 2023 dated March 1, 2023

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 011-411-70713

878 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments