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Rajesh Mila Khosla vs. Addl State Tax Officer, CT And GST Koraput Circle, Koraput

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WP(C)/14361/2025HC OrissaGSTCNR ODHC01034974202509 July 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.14361 of 2025 Rajesh Mila Khosla …. Petitioner Mr. Debrat Sethy, Advocate -Versus- Additional State Tax Officer, CT & GST, Koraput Circle, Koraput …. Opposite Party Mr. S. Das, Addl. Standing Counsel for CT & GST Organization Mr. A. Kedia, Jr. Standing Counsel CORAM: HON’BLE THE CHIEF JUSTICE AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 09.07.2025 01. 1. Mr. S. Das, learned Additional 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 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, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s

application for revocation will be considered in accordance with law.

3.

The certified 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.

4.

The writ petition is disposed of in the above terms.

5.

An urgent certified copy of this order be issued as per rules.

(Harish Tandon)

Chief Justice

(M.S. Raman) Judge

A. Nanda

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.