2024 (9) TMI 999 - HC - GST

Condonation of delay in filing the revocation application - complaince 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 of.

Summary

The High Court of Orissa condoned delay in filing revocation application under OGST Rules. Petitioner must pay taxes, interest, late fee, penalty, etc. for application to be considered. Proper officer will open portal for GST return filing upon compliance. Writ petition disposed of accordingly.