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TMI Blog2022 (8) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... order of cancellation of registration. Having conceded by both the parties, if the Petitioner files application for revocation of cancellation of registration within a period of 30 days from today, the proper officer shall consider the same in its proper perspective by condoning the delay and such consideration shall be subject to the Petitioner depositing the tax, interest, penalty and late fee from the date of default. In order to enable the Petitioner to deposit tax, interest and penalty along with late fee, the proper officer shall take steps to open the portal and also allow the Petitioner to file all its returns - the proper officer shall consider the application for revocation of cancellation of registration in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Pradhan, Addl. Standing Counsel for the Opposite Parties appearing on advance notice states that Section 30 read with 23 of the Odisha Good and Services Tax Rules, 2017 (for short, the OGST Rules ) stipulates period within which the taxable person is required to approach the proper officer. Therefore, he urges that unless the delay in approaching the proper officer for revocation of registration is condoned and compliance of statutory requirement of paying tax, interest and penalty along with late fee is made, no relief ought to be granted to the Petitioner. 5. Mr. Kar, counsel for the Petitioner at this juncture submitted that the Petitioner is ready and willing to discharge his liability by depositing tax, interest, penalty along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under this Act. 7. Sub-rule (1) of Rule 23 of the OGST Rules, 2017 is quoted hereunder so far as is relevant for the present purpose:- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG- 21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for revocation shall be filed unless returns are furnished and amount due as tax in terms of such returns is paid along with any amount payable towards interest, penalty and late fee in respect of said return and as per proviso to sub-rule (1) to Rule 23, all returns due for the period from the date of order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished within a period of 30 days from the date of revocation of cancellation of registration. 8. Having conceded by both the parties, if the Petitioner files application for revocation of cancellation of registration within a period of 30 days from today, the proper officer shall consider the same in its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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