M/S. N.K. Media Ventures PVT. LTD., Khorda vs. State Tax Officer Commercial Tax And GST Circle, Bbsr-Iii

WP(C)/38503/2023HC OrissaGSTCNR ODHC01094445202323 November 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

AI SummaryAllowed

Held

The Court condoned the delay in filing the revocation application and directed that the petitioner's GST return would be accepted upon payment of all due taxes, interest, late fees, and penalties. The portal would be opened for filing the return after compliance.

Facts

The petitioner, M/s. N K Media Ventures Private Limited, faced issues with filing their GST return. They sought condonation for the delay in filing their revocation application under the OGST Rules.

Key Issues

Whether the delay in filing the revocation application for GST return should be condoned and if the return can be accepted upon compliance with payment obligations.

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.38503 of 2023 M/s. N K Media Ventures Private Limited, Khorda ….. Petitioner Ms. I. Tripathy, Advocate Vs. State Tax officer, CT & GST, Bhubaneswar-III Circle & 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 23.11.2023

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 a

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.

Create a free account Sign in

See plans and prices

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.