2024 (1) TMI 705 - HC - GST

Condonation of delay in filing the revocation application - 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. Writ petition disposed off.

Summary

Issues Involved:
The main issue involved in this case is the delay in filing the revocation application u/s Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules).

Judgment Summary:

Issue 1: Delay in filing revocation application under Rule 23 of OGST Rules
The High Court, after hearing the arguments, observed that the delay in the Petitioner's invocation of the proviso to Rule 23 of the OGST Rules is condoned. It was directed that upon the Petitioner depositing all the taxes, interest, late fee, penalty, etc., and fulfilling other requirements, the application for revocation will be considered in accordance with the law.

The Court further ordered the Petitioner to produce a copy of the order before the proper officer. Upon compliance with the specified conditions, the proper officer is directed to open the portal to allow the Petitioner to file the GST return. Consequently, the writ petition was disposed of based on the above terms.

This judgment provides relief to the Petitioner by allowing the revocation application to be considered despite the delay, subject to fulfilling the necessary conditions and requirements as per the law.