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M/S. Gaurav Mohanty, Bbsr vs. Joint Commissioner Of State Tax (Appeal), CT And GST, Bbsr

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WP(C)/34628/2023HC OrissaGSTCNR ODHC01084666202306 November 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.34628 of 2023 M/s. Gaurav Mohanty ….. Petitioner Ms. I. Tripathy, Advocate Vs. Joint Commissioner of State Tax (Appeal), CT & GST, Bhubaneswar Range, Bhubaneswar & Another ….. Opposite Parties Mr. Sunil Mishra, Standing Counsel for CT & GST Department CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 06.11.2023

Order No.

01.

This matter is taken up through hybrid mode.

2.

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.

3.

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, the Petitioner’s application for revocation will be considered in accordance with law.

4.

A copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper officer will open the portal to enable the Petitioner to file the GST return.

5.

The writ petition is disposed of in the above terms.

Laxmikant (DR. B.R. SARANGI)

ACTING CHIEF JUSTICE

(M.S. RAMAN)

JUDGE

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.