2024 (2) TMI 415 - HC - GST

Condonation of delay in filing the revocation application - Revocation of cancellation of registration - compliance all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner - 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. Petition disposed off.

Summary

The High Court of Orissa allowed the delay in filing the revocation application under the Odisha Goods and Services Tax Rules, on the condition that the petitioner pays all taxes, interest, late fee, and penalties due. The petitioner's application for revocation will be considered if these conditions are met. The writ petition was disposed of accordingly.