2024 (7) TMI 525 - 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. Petition disposed off.

Summary

Issues involved:
Delay in filing the revocation application under Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules).

Detailed Analysis:

Issue 1: Delay in filing the revocation application under Rule 23 of OGST Rules
The court considered the delay in the Petitioner's invocation of the proviso to Rule 23 of the OGST Rules. The Standing Counsel for the CT & GST Department, upon advance notice, stated that if the delay in filing the revocation application is condoned, and the Petitioner fulfills all requirements by paying taxes, interest, late fee, penalty, etc., the 3B Return Form filed by the Petitioner will be accepted by the Opposite Party. The court, viewing the matter in this light, condoned the delay in the Petitioner's invocation of the proviso to Rule 23 of the OGST Rules. It directed that upon the Petitioner depositing all taxes, interest, late fee, penalty, etc., and meeting other formalities, the application for revocation will be considered in accordance with the law.

Conclusion:
The court disposed of the writ petition, instructing the Petitioner to produce a copy of the order before the proper officer. Upon the Petitioner complying with the specified conditions, the proper officer is directed to open the portal, enabling the Petitioner to file the GST return.