Sri Tripati Chandra Panda vs. The Principal Commnr. CGST And Central Excise And Customs, Bbsr

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 CGST Rules. The Court directed that upon the petitioner depositing all taxes, interest, late fee, and penalty due, and complying with other formalities, the petitioner's application for revocation would be considered in accordance with law. Furthermore, the Court ordered that a downloaded copy of the order, upon the petitioner complying with the conditions, would be produced before the proper officer, who would then open the portal to allow the petitioner to file the GST return. The writ petition was disposed of in terms of these directions.

Facts

The petitioner, Sri Tripati Chandra Panda, filed a writ petition before the Orissa High Court challenging an action by the Opposite Parties, including the Principal Commissioner, CGST & Central Excise & Customs, Bhubaneswar. The core issue revolved around the acceptance of the petitioner's GST 3B Return Form. The Opposite Parties, through their counsel, stated that the 3B Return Form would be accepted if the delay in filing the revocation application was condoned and the petitioner fulfilled all payment obligations, including taxes, interest, late fee, and penalty. The petitioner sought condonation of delay in invoking the proviso to Rule 23 of the CGST 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 Central Goods and Services Tax Rules, 2017, should be condoned? Petitioner's Contention: The petitioner sought condonation of delay to enable the filing of the GST 3B Return Form. Revenue's Contention: The Opposite Parties, represented by the learned Senior Standing Counsel, stated that the 3B Return Form would be accepted provided 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.