GST Cancellation Set Aside: Orissa High Court Slams Mechanical and Non-Speaking Order

The Orissa High Court has set aside the cancellation of a GST registration, criticizing the tax authorities for issuing a "mechanical and non-speaking order." The court, following its own precedent, allowed for the revival of the registration, noting the taxpayer's willingness to comply with all statutory obligations, including the payment of outstanding dues. The court emphasized that the cancellation of a GST registration should not be an irreversible and harsh consequence, especially when it affects a business's continuity and revenue collection. By condoning the delay in filing for revocation, the court has provided a pathway for businesses to rectify their compliance status and continue their operations. This judgment underscores the importance of due process and reasoned orders from tax authorities and offers a reprieve to taxpayers who are willing to meet their obligations but may have faced procedural hurdles.