2021 (12) TMI 1308 - HC - GST

Condonation of delay in filing the revocation application - compliance with all the requirements of paying the taxes, interest, penalty and late fee, as may be due - HELD THAT - The delay in Petitioner s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, penalty and late fee as may be due and complying with other formalities, the Petitioner s application for revocation will be considered in accordance with law. A down-loaded copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper office will open the portal to enable the Petitioner to file the GST return - If any appeal has been filed in the meanwhile, obviously such appeal has been rendered infructuous as a result of this order and the Appellate Authority will accordingly be informed by the Petitioner. Petition disposed off.

Summary

Issues:
Delay in filing revocation application under Rule 23 of OGST Rules condonation and compliance requirements for acceptance of 3B Return Form.

Analysis:
The judgment addresses the issue of delay in filing the revocation application under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The learned Additional Standing Counsel for Opposite Parties has stated that the delay will be condoned if the Petitioner complies with all requirements, including paying taxes, interest, penalty, and late fees. The court has directed that upon the Petitioner fulfilling these conditions, the application for revocation will be considered in accordance with the law.

Furthermore, the judgment emphasizes the need for the Petitioner to produce a downloaded copy of the order before the proper officer. Once the Petitioner complies with the specified conditions, the proper officer will open the portal to enable the Petitioner to file the GST return. Additionally, the judgment highlights that any appeal filed in the interim has become infructuous due to this order, and the Appellate Authority must be duly informed by the Petitioner.

Ultimately, the writ petition has been disposed of based on the terms outlined in the judgment. An urgent certified copy of the order is to be issued as per rules to ensure compliance with the directives provided by the court.