2024 (10) TMI 1235 - HC - GST

Condonation of delay in filing the revocation application - compliance with all the requirements of paying the taxes, interest, late fee, penalty etc. due - 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

The High Court of Orissa heard a case regarding the delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The court allowed the delay, directing the petitioner to pay all taxes, interest, late fees, and penalties due. Once the petitioner complies, their application for revocation will be considered. The court ordered the petitioner to produce a copy of the order to the proper officer, who will then open the portal for the petitioner to file the GST return. The writ petition was disposed of accordingly.