High Court Orders Restoration of GST Registration After Assessee Agrees to Clear Dues

The Orissa High Court grants relief to a businessman whose GST registration was cancelled for not filing GST returns for six consecutive months.

The petitioner, M/s Manas Kumar Nayak, had approached the court for restoration of his GST registration.

During the hearing, counsel for the petitioner told the court that the businessman was ready to clear all pending dues like taxes, interest, late fees and penalties and complete all formalities for revocation of GST registration. An affidavit and a written undertaking in this regard were also filed before the court.

The GST department informed the court that once a certified copy of the order is submitted, the petitioner’s GST portal access will be restored within seven days. This will enable him to file returns and pay all outstanding dues.

The court directed the petitioner to deposit the entire pending tax, interest, late fee and penalty within seven days of the portal being reopened. It further ordered that if the payment is made within the stipulated period, the GST registration shall be restored within the next seven days.

However, the court clarified that if the petitioner fails to honour his undertaking and makes the required payment within the agreed time, the benefits of the order would not be available to him.

The High Court disposed of the writ petition on May 29, 2026, with the above directions.