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M/S. Gajananna Medical Store vs. Addl.Commissioner, GST (Appeals)

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WP(C)/37297/2021HC OrissaGSTCNR ODHC01080628202119 January 2023Bench: DR. JUSTICE S. MURALIDHAR (CJ),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.37297 of 2021 M/s. Gajanna Medical Store, Cuttack …. Petitioner Mr. Umesh Chandra Behura, Advocate -versus- Additional Commissionr, GST (Appeals) CGST, Bhubaneswar & Another …. Opposite Parties Mr. Radhesheyam Chimanka, Sr. Standing Counsel for Central Excise and Customs, GST CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER 19.01.2023

06.

1. Mr. Chimanka, learned Senior Standing Counsel for the Opposite Parties 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 and penalty due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

2.

In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.

3.

A downloaded 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 office will open the portal to enable the Petitioner to file the GST return.

4.

The writ petition is disposed of in the above terms.

5.

An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge Laxmikant

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.