Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns.

By | August 6, 2026
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Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns.

Issue

  • Whether the cancellation of a GST registration for non-filing of returns can be conditionally revoked and restored upon the taxpayer’s undertaking to clear all outstanding tax dues, interest, late fees, and penalties.

Facts

  • The petitioner was a registered person under the CGST/OGST Act.
  • The GST registration was cancelled by the Revenue due to the petitioner’s failure to file tax returns for six consecutive months.
  • The petitioner filed a writ petition seeking revocation of the cancellation and restoration of portal access to file returns and pay all statutory dues.
  • The petitioner submitted an affidavit undertaking to deposit the entire outstanding taxes, interest, late fees, and penalties, as well as complete all revocation formalities.

Decision

  • Portal Restoration Directed: Based on the petitioner’s undertaking, the court directed the Revenue to open the GST portal within seven days of receiving a certified copy of the order.
  • Strict Compliance Deadline: The petitioner was required to deposit the entire outstanding dues within seven days from the date the portal was reopened.
  • Conditional Revocation: Upon deposit of all dues within the stipulated timeframe, the cancellation of the GST registration was to be revoked within seven days.
  • Effect of Default: Non-compliance with the undertaking or failure to pay within the deadline would render the order inoperative.
  • Outcome: The writ petition was disposed of in favor of the assessee with conditional directions.

Key Takeaways

  • Writ Jurisdiction for Portal Access: Courts may exercise writ jurisdiction to allow taxpayers to restore cancelled GST registrations upon submitting a binding undertaking to clear past compliance defaults.
  • Strict Adherence to Timelines: Conditional restoration of portal access is subject to strict court-mandated deadlines for both the taxpayer’s payment and the Revenue’s processing.
  • Revenue Protection and Business Continuity: Conditional revocation balances business continuity with Revenue recovery by ensuring all taxes, interest, and penalties are paid prior to final restoration.
HIGH COURT OF ORISSA
Manas Kumar Nayak
v.
Commissioner CGST, CX and Customs
K.R. MOHAPATRA and MRUGANKA SEKHAR SAHOO, JJ.
W.P.(C) No.16866 of 2026
MAY  29, 2026
G.K. Roy Choudhury, Adv. for the Petitioner. B.A. Prusty, Senior Standing Counsel (GST) for the Opposite Parties.
ORDER
1. This matter is taken up through Virtual Mode.
2. The grievance of the petitioner in this writ application is with regard to cancellation of his registration certificate.
3. It is submitted by Mr. Roy Choudhury, learned counsel for the petitioner that due to non-submission of returns for consecutive six months, the registration certificate issued in the statutory form under the Central Goods and Services Act, 2017, was cancelled.
4. Mr. Roy Choudhury, learned counsel for the petitioner on instruction submits that the petitioner is ready to deposit the entire taxes/interest, late fee and penalty and observe the formalities for revocation of cancellation of GST registration.
5. The matter was listed on 26.05.2026, on which the date, Mr, Roy Choudhury, learned counsel for the petitioner undertook to file an undertaking of the petitioner supported by an affidavit in that regard.
6. Accordingly, he has filed the additional affidavit at ‘flag-A’ with an undertaking to deposit the entire taxes/interest, late fee as well as penalty and to comply with all other formalities for revocation of the cancellation of GST registration.
7. Copy of the same has been served on Mr. Prusty, learned Senior Standing Counsel for the GST, who submits that on filing of certified copy of this order, the portal of the petitioner will be permitted access to his portal within seven days thereof to enable the petitioner to deposit the entire taxes/interest, late fee as well as penalty.
8. Mr. Roy Choudhuty, learned counsel for the petitioner submits that on getting access through the portal, the petitioner shall deposit the entire taxes/interest, late fee as well as penalty within a period of seven days thereof.
9. In view of the above, it is directed that on production of certified copy of this order before the Superintendent, Puri-fl Range, CBlC, Odisha – Opp. Party No.2, the portal of the petitioner shall be opened within a period of seven days thereof and the petitioner shall deposit the entire taxes/interest, late fee as well as penalty thereon within a period of seven days from the date of opening of the portal positively. On deposit of the aforesaid amount within the stipulated date, the cancellation of the GST registration of the petitioner will be revoked within seven days thereof, ft is made clear that if the petitioner fails to comply with the undertaking given as above, this order shall not be given effect to.
10. With the aforesaid observation and direction, this writ petition is disposed of.