M/S.Ypsa Combines, Bbsr vs. State Tax Officer, CGST And Ce, Bbsr-I Circle, Bbsr
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Cause title — parties, addresses and appearances
ORDER 20.05.2024
Order No.
This matter is taken up by hybrid mode.
Mr. A. Kedia, learned Jr. Standing Counsel (GST 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.
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 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.
The writ petition is disposed of in the above terms.
S.Sasmal
(DR. B.R. SARANGI) JUDGE
(G. SATAPATHY)
JUDGE
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.