2024 (9) TMI 750 - HC - GST

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 allowed the delay in filing the revocation application, provided the Petitioner pays taxes, interest, late fee, penalty, etc. The Petitioner's application for revocation will be considered if all requirements are met. The Petitioner must produce a copy of the order to the proper officer for GST return filing. The writ petition is disposed of accordingly.