M/S Shreekhetra Industies LTD., Bbsr vs. CT And GST Officer, Bbsr

WP(C)/40400/2023HC OrissaGSTCNR ODHC01099420202312 December 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),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 dues and compliance with formalities, the petitioner's application for revocation would be considered, and the portal would be opened for filing the GST return.

Facts

The petitioner's delay in filing a revocation application under the OGST Rules was the subject of the writ petition. The petitioner sought to file their 3B Return Form.

Key Issues

Whether the delay in filing the revocation application should be condoned and if the petitioner should be allowed to file their GST return after fulfilling certain conditions.

Sections Cited

Rule 23

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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.40400 of 2023 M/s. Shreekhetra Industries Limited, BBSR ….. Petitioner Ms. I. Tripathy, Advocate Vs. CT & GST Officer, Bhubaneswar-III Circle, Bhubaneswar & Another ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel for CT & GST Organization CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 12.12.2023

Order No.

01.

This matter is taken up through hybrid mode.

Mr. Sunil Mishra, learned Standing Counsel (CT & GST) 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 c

The judgment continues below.

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