Soumen Chakraborty vs. Supdt., Bbsr Iii Circle
Held
The Court condoned the delay in filing the revocation application and directed that the application be considered upon the petitioner depositing all taxes, interest, late fees, and penalties. The portal will be opened for filing the return upon compliance.
Facts
The petitioner sought to file a revocation application for a GST return after a delay. The Opposite Parties stated they would accept the return if the delay was condoned and all dues were paid.
Key Issues
Whether the delay in filing the revocation application for a GST return should be condoned, and under what conditions the return can be accepted.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 06.12.2023
Order No.
This matter is taken up through hybrid mode.
Mr. Avinash Kedia, Jr. 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 Petit
The judgment continues below.
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