2024 (2) TMI 414 - HC - GST

Condonation of delay in filing the revocation application - Revocation of cancellation of registration - Petitioner complies 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. The writ petition is disposed off.

Summary

The High Court of Orissa disposed of a writ petition, allowing the petitioner to file a GST return after condoning the delay in filing a revocation application, provided all taxes, interest, late fee, and penalties are paid. The petitioner must comply with all requirements for the application to be considered in accordance with the law.