2024 (10) TMI 1109 - 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 - 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 heard a case regarding the delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The court allowed the delay and directed the petitioner to comply with all tax requirements for the application to be considered. The petitioner must deposit taxes, interest, late fees, and penalties due. Once these conditions are met, the proper officer will enable the petitioner to file the GST return. The writ petition was disposed of accordingly.