2022 (11) TMI 1521 - HC - GST

Condonation of delay in filing the revocation application - compliance with 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 directed that the delay in filing the revocation application be condoned. The Petitioner must pay taxes, interest, late fee, penalty, etc., for the 3B Return Form to be accepted. The Petitioner's application for revocation will be considered if all requirements are met. The writ petition is disposed of accordingly.