M/S.Prusty Treaders vs. The Commissioner,CT And GST, Odisha

Held

The Court condoned the delay in the petitioner's application for revocation under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. It was directed that upon the petitioner depositing all due taxes, interest, late fee, and penalty, and complying with other formalities, their application for revocation would be considered in accordance with the law. The Court further ordered that the petitioner should produce a certified copy of this order before the proper officer. Subject to the petitioner fulfilling the stated conditions, the proper officer would open the portal to enable the petitioner to file their GST return. The writ petition was disposed of in these terms.

Facts

The petitioner, M/s. Prusty Traders, filed a writ petition before the High Court of Orissa at Cuttack. The petition concerned the acceptance of their GST 3B Return Form. The Opposite Parties, including the Commissioner, CT & GST, Odisha, were represented. The petitioner sought relief regarding a delay in filing a revocation application under the Odisha Goods and Services Tax Rules. The core issue revolved around the acceptance of the petitioner's GST return despite the delay.

Key Issues

1. Whether the delay in filing the revocation application under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules should be condoned. The petitioner argued for the condonation of delay, implying that they wished to rectify a procedural lapse to file their GST return. The revenue, represented by the Additional Standing Counsel, stated that as long as the delay in filing the revocation application is condoned and the petitioner complies with all requirements, including payment of taxes, interest, late fee, and penalty, the 3B Return Form will be accepted. No specific arguments were recorded from the petitioner's side beyond their prayer for relief.