Delay in filing GST revocation application condoned & GST dept has to open portal for filing GST returns : HC
HIGH COURT OF ORISSA
Bisan Singh
v.
Commissioner of CT and GST
DR. B.R. SARANGI AND G. SATAPATHY, JJ.
W.P.(C) NO. 9598 OF 2024
APRIL 23, 2024
P.K. Harichandan, Adv. for the Petitioner. S. Das, ASC (Odisha CT & GST) for the Respondent.
ORDER
1. This matter is taken up by hybrid mode.
2. Heard.
3. Mr. S. Das, learned Additional Standing Counsel (CT & GST) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.
4. 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.
5. A copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper officer will open the portal to enable the Petitioner to file the GST return.
6. The writ petition is disposed of in the above terms.