2024 (11) TMI 458 - 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 - In that view of the matter, 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 delay in filing the revocation application under the Odisha Goods and Services Tax Rules. The Petitioner must pay taxes, interest, late fee, penalty, and comply with other requirements for the application to be considered. The Petitioner can file the GST return once all conditions are met. The writ petition was disposed of accordingly.