Sakuntala Mahala vs. The Commissioner,GST,Central Excise And Customs,Bbsr

Held

The Court condoned the delay in the petitioner's application for revocation of cancellation of GST registration, invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules. The Court directed that subject to the petitioner depositing all the taxes, interest, late fee, and penalty due, and complying with other formalities, her application for revocation will be considered in accordance with law. The Court further directed that a downloaded copy of the order should be produced by the petitioner before the proper officer. Upon the petitioner complying with the conditions, the proper officer is to open the portal to enable the petitioner to file the GST return. The writ petition was disposed of in these terms. No issues were expressly left undecided.

Facts

The petitioner, Sakuntala Mahala, filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the Commissioner, GST, Central Excise & Customs, Bhubaneswar Zone, and others. The petitioner sought relief concerning the filing of her GST returns. The revenue, represented by Mr. R. Chimanka, Senior Standing Counsel, accepted notice. The core of the matter revolved around the petitioner's delay in filing a revocation application under the GST Rules and the acceptance of her GST 3B Return Form.

Key Issues

1. Whether the delay in the petitioner's application for revocation of cancellation of GST registration, invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules, should be condoned? Petitioner's Contention: The petitioner implicitly sought condonation of delay to enable the filing of her GST 3B Return Form. Revenue's Contention: The Opposite Parties (Revenue) stated that as long as the delay in filing the revocation application is condoned, and provided the Petitioner complies with all requirements of paying the taxes, interest, late fee, and penalty due, the 3B Return Form filed by the Petitioner will be accepted.