2024 (9) TMI 671 - HC - GST

Condonation of delay in filing the revocation application - Petitioner complies 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. The writ petition is disposed of.

Summary

The High Court of Orissa allowed the Petitioner's revocation application under the Odisha Goods and Services Tax Rules, provided all taxes and penalties are paid. The Petitioner can file the GST return upon complying with the conditions stated in the order. The writ petition was disposed of accordingly.