Kedar 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 under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. The Court directed that upon the Petitioner depositing all due taxes, interest, penalty, and late fee, and complying with other formalities, their application for revocation would be considered in accordance with the law. The Petitioner was instructed to produce a downloaded copy of the order before the proper officer. Subject to compliance with the conditions, 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 by this order, and the Petitioner was to inform the Appellate Authority accordingly. The writ petition was disposed of on these terms.

Facts

The Petitioner, Kedar Nayak, filed a writ petition before the High Court of Orissa at Cuttack challenging an action by the Opposite Parties, including the Commissioner, CT and GST, Odisha. The core issue revolved around the Petitioner's delay in filing a revocation application under the Odisha Goods and Services Tax (OGST) Rules. The Petitioner sought to file their 3B Return Form, which was apparently not accepted due to this delay. The tax period and the specific amount in dispute are not explicitly stated in the judgment. The procedural history leading to the writ petition is not detailed, other than the Petitioner's attempt to invoke the proviso to Rule 23 of the OGST Rules.

Key Issues

1. Whether the delay in filing the application for revocation of cancellation of GST registration, under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, should be condoned? The Petitioner contended that the delay should be condoned to allow them to file their 3B Return Form. The Revenue, represented by the Additional Standing Counsel, stated that as long as the delay is condoned and the Petitioner complies with all requirements, including payment of taxes, interest, penalty, and late fee, the 3B Return Form will be accepted. The Revenue did not present any arguments against condonation, provided the conditions were met.