2024 (2) TMI 711 - HC - GST

Condonation of delay in filing the revocation application - 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. A 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 officer will open the portal to enable the Petitioner to file the GST return - Petition disposed off.

Summary

The High Court of Orissa condoned the delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The Petitioner must pay all taxes, interest, late fee, penalty, etc., and comply with requirements for the application to be considered. The court directed the proper officer to open the portal for the Petitioner to file the GST return. The writ petition was disposed of accordingly.