Jyoti Ranjan Behera vs. CT And GST Officer, Bbsr Ii
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 the GST return.
Facts
The petitioner sought revocation of cancellation of GST registration due to delay in filing the revocation application. The revenue department 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 under the GST rules should be condoned and if the petitioner should be allowed to file their return after clearing dues.
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. Sunil Mishra, learned Standing Counsel for the Revenue 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, th
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.