Debendra Nayak vs. The Commnr., CT And GST, Odisha
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 OGST Rules. The court directed that the petitioner's application for revocation would be considered in accordance with the law, subject to the petitioner depositing all due taxes, interest, penalty, and late fees, and complying with other formalities. The petitioner was instructed to produce a downloaded copy of the order before the proper officer. Upon compliance by the petitioner, the proper officer was directed to open the portal to enable the petitioner to file the GST return. The court also noted that if any appeal had been filed in the interim, it would be rendered infructuous due to this order, and the petitioner would inform the Appellate Authority accordingly. The writ petition was disposed of in these terms.
Facts
The petitioner, Debendra Nayak, filed a writ petition before the High Court of Orissa at Cuttack. The petitioner sought relief concerning the filing of their GST return. The Opposite Parties, represented by the Commissioner, CT and GST, Odisha, and others, stated that if the delay in filing the revocation application is condoned and the petitioner complies with all requirements, including payment of taxes, interest, penalty, and late fees, the 3B Return Form will be accepted. The court considered the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules).
Key Issues
1. Whether the delay in filing the application for revocation of cancellation of GST registration should be condoned, and if so, under what conditions? This issue turns on the interpretation and application of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). Petitioner's Contention: The petitioner sought condonation of delay in filing their revocation application to enable them to file their GST return. Revenue's Contention: The Opposite Parties (Revenue) stated that they would accept the petitioner's 3B Return Form, provided the delay in filing the revocation application is condoned and the petitioner complies with all requirements, including payment of taxes, interest, penalty, and late fees.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 02.12.2021
1. Mr. Mishra, learned Additional Standing Counsel for Opposite Parties 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, penalty and late fee, as may be 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 taxes, interest, penalty and late fee as may be due and comply
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