2024 (9) TMI 752 - 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 condoned the delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The Petitioner must pay all taxes, interest, late fee, penalty, and comply with formalities for the application to be considered. The Petitioner can file the GST return after complying with the conditions. The writ petition was disposed of accordingly.