M/S Sai Nath Enterprises vs. Additional Commissioner CGST, Bhubaneswar
Held
The Court condoned the delay in filing the revocation application. The Revenue agreed to accept the 3B Return Form if the petitioner pays all due taxes, interest, late fee, and penalty.
Facts
The petitioner, M/s. Sai Nath Enterprises, filed a writ petition seeking acceptance of their GST return. The delay in filing the revocation application was the primary concern.
Key Issues
Whether the delay in filing the revocation application for GST return should be condoned and if the return can be accepted upon compliance with payment of dues.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 18.12.2025 01. 1. Mr. Debasis Pattnaik, learned Junior Standing Counsel for the opposite parties-Revenue 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.
In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, inter
The judgment continues below.
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