Shree Jagannath Construction vs. The Comissioner, CT And GST, Odisha
Held
The Court condoned the delay in filing the revocation application. It directed that upon payment of all dues and compliance with formalities, the petitioner's application for revocation will be considered and the GST portal will be opened for filing returns.
Facts
The petitioner, Shree Jagannath Construction, filed a writ petition seeking to file their GST return. The delay in filing the revocation application was the primary concern.
Key Issues
Whether the delay in filing a revocation application for GST returns can be condoned and if the petitioner can be allowed to file the returns after compliance.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 21.11.2022
Mr. Susanta Kumar Pradhan, learned Additional 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
The judgment continues below.
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