Orissa High Court Restores GST Registration on Payment of Dues and filing of Returns:

Orissa High Court Restores GST Registration on Payment of Dues and filing of Returns

GST registration cancelled in September 2025 gets a second chance as Orissa High Court directs revocation upon full payment of taxes, interest, and penalties

GST Registration Cancellation Challenged Successfully in Orissa High Court

authorAishwarya SinghdateMay 8, 2026
Last update on May 8, 2026
Orissa High Court Restores GST Registration on Payment of Dues and filing of Returns The Orissa High Court At Cuttack allowed the delay in filing for revocation of cancellation of GST registration of the petitioner Abhiram Malik , Whose registration had been cancelled through a Show - Cause Notice Dated  2025 and order dated 11 September 2025.
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Based on Previous precedent in the case of M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, the Hon'ble Court held that the petitioner’s application should be considered in accordance with law, provided he deposits all dues including tax, interest, late fees, and penalties.
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The writ petition was disposed of with relief granted in the interest of revenue. That judgment sets a high instance of judicial consistency in the processing of GST cancellation disputes while displaying the Court’s balance between compliance and fairness to taxpayers.
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To Read The Full Judgement Download The Pdf Given Below.

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Aishwarya Singh

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Delhi, Delhi, India
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