M/S Tapas Kumar Mohanty, Cuttack vs. Addl. Commnr. Appeals, Bbsr
Held
The Court condoned the delay in filing the revocation application. The petitioner was directed to deposit all due taxes, interest, late fees, and penalties.
Facts
The petitioner sought to file a revocation application for their GST registration. The delay in filing this application was the primary issue.
Key Issues
Whether the delay in filing the revocation application under the OGST Rules should be condoned. Whether the petitioner should be allowed to file their GST return after compliance.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 23.11.2023
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, penalty etc. due and complyi
The judgment continues below.
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