Tarun Trading Co vs. The Commissioner, CT And GST, Odisha
Held
The Court condoned the delay in the Petitioner's invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. The Court directed that subject to 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 Petitioner was instructed to produce a certified copy of the order before the proper officer. Upon the Petitioner's compliance with the stipulated conditions, the proper officer was directed to open the portal to enable the Petitioner to file their GST return. The writ petition was disposed of in these terms.
Facts
The petitioner, Tarun Trading Co., filed a writ petition before the High Court of Orissa at Cuttack. The petitioner sought relief concerning the filing of their GST returns. The Opposite Parties, including the Commissioner, CT & GST, Odisha, were represented. The core issue revolved around the acceptance of a belatedly filed revocation application under the Odisha Goods and Services Tax (OGST) Rules. The revenue, through its counsel, stated that if the delay in filing the revocation application was condoned and the petitioner complied with all payment obligations (taxes, interest, late fee, penalty), the 3B Return Form would be accepted.
Key Issues
1. Whether the delay in filing the application for revocation of cancellation of GST registration, invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, should be condoned. Petitioner's Contention: The petitioner sought condonation of delay in filing their revocation application. Revenue's Contention: The revenue 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. The revenue did not explicitly argue against condonation but outlined the conditions for acceptance of the return.
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 all the tax
The judgment continues below.
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