M/S. Sasmita Singh, Bbsr vs. Addl. CT And GST Officer, Bbsr Iii
Held
The Court condoned the delay in filing the revocation application. It directed that the petitioner's GST return would be accepted upon payment of all dues and compliance with formalities.
Facts
The petitioner sought to file a revocation application for their GST registration. The delay in filing this application was the primary concern.
Key Issues
Whether the delay in filing the revocation application under the GST Rules should be condoned. Whether the GST return should be accepted after condonation of delay and payment of dues.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 07.12.2023
Order No.
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 an
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