2024 (4) TMI 758 - 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 Central Goods and Services Tax Rules (CGST 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 - Writ petition disposed off.

Summary

The High Court of Orissa condoned the delay in filing a revocation application under the Central Goods and Services Tax Rules. The Petitioner must pay taxes, interest, late fee, and penalty due for their 3B Return Form to be accepted. The Petitioner's application for revocation will be considered if all requirements are met. The proper officer will open the portal for GST return filing upon compliance. The writ petition was disposed of accordingly.