2024 (4) TMI 512 - HC - GST

Condonation of delay in Petitioner s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) - 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 allowed the petitioner's application for revocation under the Odisha Goods and Services Tax Rules, on the condition that all taxes, interest, late fee, and penalties are paid. The court directed the proper officer to open the portal for the petitioner to file the GST return upon compliance. The writ petition was disposed of accordingly.