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2024 (7) TMI 734 - HC - GSTCondonation of delay in filing the revocation application - invocation of proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) - 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 is disposed off.
Issues: Delay in filing revocation application under OGST Rules
Analysis: The judgment by the High Court of Orissa, delivered by Dr. B.R. Sarangi and Mr. G. Satpathy, JJ., addressed the issue of delay in filing a revocation application under the Odisha Goods and Services Tax Rules (OGST Rules). The court noted that the delay in invoking the proviso to Rule 23 of the OGST Rules was condoned. The respondent, represented by Mr. S. Das, learned Additional Standing Counsel (CT & GST), stated that if the petitioner complies with all requirements, including paying taxes, interest, late fee, penalty, etc., the 3B Return Form filed by the petitioner would be accepted by the Opposite Parties. Furthermore, the court directed that subject to the petitioner depositing all taxes, interest, late fee, penalty, and complying with other formalities, the petitioner's application for revocation would be considered in accordance with the law. The court ordered the petitioner to produce a copy of the order before the proper officer. Upon the petitioner complying with the conditions mentioned, the proper officer would open the portal to enable the petitioner to file the GST return. As a result, the writ petition was disposed of under the terms mentioned in the judgment. In summary, the judgment focused on addressing the delay in filing the revocation application under the OGST Rules. The court allowed condonation of the delay and outlined specific conditions that the petitioner needed to fulfill for the revocation application to be considered. The judgment emphasized compliance with tax payments, interest, late fees, penalties, and other formalities as prerequisites for the revocation process to proceed.
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