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September 15, 2023

Sri Manoranjana Panda VS the Principal Commissioner, CT & GST: GST Registration Revocation

Sri Manoranjana Panda VS the Principal Commissioner, CT & GST: GST Registration Revocation


This case revolves around the cancellation of a GST registration due to a taxpayer’s failure to pay taxes for more than six months. The registered taxpayer, M/s. Raghunath Traders, filed a writ application in the State High Court seeking relief from the cancellation.

Facts of the Case:

The applicant, M/s. Raghunath Traders, is a sole proprietorship that failed to submit tax returns due to prolonged illness.

Despite responding to a show-cause notice, the tax department did not understand the applicant’s difficulties.

The tax department issued a show-cause notice on February 3, 2020, stating that the GST registration of M/s. Raghunath Traders was canceled due to non-submission of returns for six consecutive months.

The applicant replied to the notice, but the registration was still canceled by the Superintendent of Bhadrak Circle.


Is it fair for a tax department officer to disregard a taxpayer’s health condition when they fail to file returns?

Should the officer consider reasons why a regular taxpayer suddenly stops filing returns?


The tax department argued that the taxpayer did not respond to the GSTR-3A and REG-17 notices.

Despite providing opportunities for the taxpayer to respond, there was no reply.

The application for revocation was rejected because of the applicant’s admission of delayed filing and the need to pay tax, interest, penalty, late fees, and file returns.

The applicant agreed to fulfill their obligations by paying the necessary amounts and filing returns.

Observation and Judgement:

Section 30 of the CGST Act deals with revocation of cancellation of registration.

Revocation should be applied for within 30 days of receiving the cancellation notice.

The proper officer can either allow or disallow revocation, with reasons provided for disallowance.

The taxpayer must be given an opportunity to present their side.

If the applicant agrees to conditions under Rule 23, the delay can be condoned.

The tax department must open the portal to allow the taxpayer to file returns.

The writ petition is disposed of with the court’s observations, and a certified copy is directed to be issued urgently.


In this case, the taxpayer’s registration was canceled due to a health condition that prevented them from filing returns for six months.

The taxpayer approached the High Court seeking relief and expressed willingness to comply with the rules for revocation by paying the required amounts and filing returns.

The Court accepted the taxpayer’s offer and allowed them to complete the necessary formalities for the revocation of their canceled registration.

This case underscores the importance of considering individual circumstances and providing opportunities for compliance, even in tax-related matters.

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