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M/S Afiya Enterprises PVT. LTD., Kendrapara vs. Additional Commissioner, GST And Central Excise, Bhubaneswar

WP(C)/33621/2025HC OrissaGSTCNR ODHC01084663202527 November 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages
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Held

The Court condoned the delay in filing the revocation application. It directed that upon payment of all due taxes, interest, late fees, and penalties, the petitioner's application would be considered and the GST portal would be opened for filing the return.

Facts

The petitioner, M/s. Afiya Enterprises Private Ltd., sought to file a revocation application for their GST return. The delay in filing this application was the primary concern.

Key Issues

Whether the delay in filing a revocation application for a GST return should be condoned. The court also considered the conditions for accepting a delayed GST return.

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.33621 of 2025 M/s. Afiya Enterprises Private Ltd., Kendrapara …. Petitioner Mr. Ramesh Chandra Jena, Advocate -Versus- Additional Commissioner, GST & Central Excise, Bhubaneswar and another …. Opposite Parties Mr. S.K. Roy Choudhury, Senior Standing Counsel for CGST Department CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 27.11.2025 01. 1. Mr. S.K. Roy Choudhury, learned Senior Standing Counsel for CGST Department 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.

2.

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, inter

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.