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August 9, 2021

Orissa HC directs Condonation of delay in filing revocation application of GST registration

by Mahesh Mara in GST, Legal Court Judgement

Orissa HC directs Condonation of delay in filing revocation application of GST registration

Fact and Issue of the case

Mr. Sunil Mishra, learned Additional Standing Counsel for Opposite Parties 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.

Observation of the court

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.

A down-loaded 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 office will open the portal to enable the Petitioner to file the GST return.

Conclusion

The Court ruled in favour of the taxpayer and disposed off the petition

Read full order from below

Orissa-HC-directs-Condonation-of-delay-in-filing-revocation-application-of-GST-registration

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