2025 (1) TMI 1072

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..... e fee, penalty and any other sum required to be paid for the return form - HELD THAT:- Reliance placed in M/s. Mohanty Enterprises [ 2022 (11) TMI 1521 - ORISSA HIGH COURT ] where it was 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, i .....

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..... the return form of her client to be accepted by the department. She relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). She submits, her client's claim to relief including prayer for condonation of delay is covered by said order. 2. Mr. Kedia, learned advocate, Junior Stand .....

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