M/S Shaik Hapijula, Kendrapara vs. Supdt., CGST And Central Excise, Kendrapara
Held
The Court condoned the delay in filing the revocation application. It directed that upon payment of all taxes, interest, late fee, and penalty, the petitioner's application for revocation would be considered, and the portal would be opened for filing GST returns.
Facts
The petitioner's GST registration was cancelled due to non-filing of returns. The petitioner sought revocation of the cancellation but faced delays. The Opposite Party agreed to accept the 3B Return Form if the delay was condoned and all dues were paid.
Key Issues
Whether the delay in filing the revocation application for GST registration cancellation should be condoned. Whether the petitioner should be allowed to file returns after clearing all dues.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 12.12.2023
Order No.
This matter is taken up through hybrid mode.
Mr. Avinash Kedia, learned Junior Standing Counsel (CGST, Central Excise & Customs) 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, penal
The judgment continues below.
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