M/S Bhola Infratech PVT. LTD.,Bbsr vs. The Commnr.,CGST,Cx And Customs,Bbsr

Held

The Court condoned the delay in the Petitioner's application invoking the proviso to Rule 23 of the OGST Rules. The Court directed that the Petitioner's application for revocation will be considered in accordance with law, provided the Petitioner deposits all due taxes, interest, late fee, and penalty, and complies with other formalities. The Petitioner is to produce a certified copy of this order before the proper officer. Upon the Petitioner complying with these conditions, the proper officer will open the portal to enable the Petitioner to file the GST return. The writ petition was disposed of in these terms.

Facts

The Petitioner, M/s. Bhola Infratech Pvt. Ltd., 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 were the Commissioner, CGST, CX and Customs, Odisha, and another authority. The specific tax period is not mentioned. The issue revolved around the Petitioner's delay in filing a revocation application under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner sought condonation of this delay and acceptance of their 3B Return Form.

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 (OGST Rules) should be condoned? Petitioner's Contention: The Petitioner sought condonation of delay in filing the revocation application. Revenue's Contention: The Opposite Parties, through their 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. They did not raise any specific arguments against condonation but outlined the conditions for acceptance of the return.