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2024 (7) TMI 406 - HC - GSTCondonation 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. The petition is disposed off.
Issues: Delay in filing revocation application under OGST Rules, compliance with tax requirements, acceptance of 3B Return Form, direction to deposit taxes, interest, late fee, penalty, compliance with formalities, consideration of revocation application, opening portal for GST return filing.
In the judgment delivered by the High Court of Orissa, the issue of delay in filing the revocation application under the Odisha Goods and Services Tax Rules (OGST Rules) was addressed. The Standing Counsel for CT & GST Organization stated that if the delay is condoned and the Petitioner fulfills all tax obligations, including taxes, interest, late fee, and penalty, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. Consequently, the delay in invoking the proviso to Rule 23 of the OGST Rules was condoned, and it was directed that upon depositing all taxes, interest, late fee, penalty, and complying with other formalities, the Petitioner's revocation application would be considered in accordance with the law. Furthermore, the judgment ordered the Petitioner to produce a copy of the order before the proper officer. Upon the Petitioner's compliance with the conditions outlined in the judgment, the proper officer was directed to open the portal to enable the Petitioner to file the GST return. Ultimately, the writ petition was disposed of based on the terms mentioned in the judgment, emphasizing the importance of complying with tax requirements and following the prescribed procedures for revocation application and GST return filing.
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