2024 (9) TMI 988 - HC - GST

Condonation of delay in filing the revocation application - non-compliance 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. Petition disposed off.

Summary

The High Court of Orissa allowed the delay in filing the revocation application under the Odisha Goods and Services Tax Rules, provided the Petitioner pays all taxes, interest, late fee, and penalty. The Petitioner's application for revocation will be considered if all requirements are met. The writ petition is disposed of accordingly.