M/S Maa Tarini Construction, Angul vs. Superintendent, Angul- I Range (GST), Angul
Held
The Court condoned the delay in filing the revocation application and directed that the petitioner's GST return would be considered upon payment of all taxes, interest, late fees, and penalties. The portal would be opened to enable filing.
Facts
The petitioner, M/s. Maa Tarini Construction, faced issues with filing their GST return. The Opposite Party stated that the return would be accepted if the delay in filing the revocation application was condoned and all dues were paid.
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
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Cause title — parties, addresses and appearances
ORDER 12.12.2025 01. 1. Mr. Mukesh Agarwal, learned Junior Standing Counsel for CT & GST Organization 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 Party.
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 Peti
The judgment continues below.
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