2024 (9) TMI 668 - HC - GST

Condonation of delay in filing the revocation application - requirement to comply with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner - HELD THAT - In that view of the matter, 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 directed that the delay in filing the revocation application be condoned. The Petitioner must pay all taxes, interest, late fee, penalty, and comply with requirements for the application to be considered. The Petitioner's GST return will be accepted if conditions are met. The writ petition is disposed of accordingly.