2024 (10) TMI 1594 - 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. Petition disposed off.

Summary

The High Court of Orissa allowed the Petitioner's revocation application under the Odisha Goods and Services Tax Rules, upon condoning the delay in filing. The Petitioner must pay all taxes, interest, late fees, and penalties due, after which their application will be considered by the authorities. The Petitioner is directed to produce a copy of the court order to the proper officer for further processing. The writ petition was disposed of accordingly.