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2021 (9) TMI 1454 - HC - GSTRevocation of cancellation of registration - Revenue is ready to consider the application of the assessee - 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, late fee, penalty etc. due and complying with other formalities, the Petitioner s application for revocation will be considered in accordance with law.
Issues:
Delay in filing revocation application under Rule 23 of OGST Rules. Analysis: The judgment delivered by the High Court of Orissa addressed the issue of delay in filing a revocation application under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The learned Additional Standing Counsel (CT & GST) appearing for the Respondent stated that if the delay in filing the revocation application is condoned and the Petitioner fulfills all requirements by paying taxes, interest, late fee, penalty, etc., the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. The Court, considering this submission, condoned the delay in the Petitioner's invocation of the proviso to Rule 23 of the OGST Rules. It directed that upon the Petitioner depositing all taxes, interest, late fee, penalty, and complying with other formalities, the application for revocation would be considered in accordance with the law. Furthermore, the Court ordered that a certified copy of the judgment should be produced by the Petitioner before the proper officer. Subject to the Petitioner meeting the specified conditions, the proper officer would then open the portal to enable the Petitioner to file the GST return. Finally, the writ petition was disposed of based on the terms mentioned in the judgment, and an urgent certified copy of the order was directed to be issued as per rules. The judgment thus provided a clear directive on how the delay in filing the revocation application was to be addressed under the OGST Rules, emphasizing compliance with tax obligations and formalities for consideration of the application.
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