Ajay Kumar vs. The Supdt. Central GST And Cx, Angul Circle
Held
The Court condoned the delay in the petitioner's application for revocation under the proviso to Rule 23 of the Central Goods and Services Tax Rules. The Court directed that subject to the petitioner depositing all taxes due and complying with other formalities, the petitioner's application for revocation will be considered in accordance with law. The Court further ordered 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 will open the portal to enable the petitioner to file the GST return. The Court did not expressly leave any issue undecided.
Facts
The petitioner, Ajay Kumar, filed a writ petition before the Orissa High Court challenging an action by the Superintendent, Central GST and CX, Angul Circle. The petitioner sought to file a revocation application under the proviso to Rule 23 of the Central Goods and Services Tax Rules. The specific tax period(s) and the amount in dispute are not explicitly stated in the judgment. The procedural history indicates that the petitioner approached the High Court after facing issues with filing their GST return, likely due to a delay in the revocation application.
Key Issues
1. Whether the delay in filing the petitioner's application for revocation under 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 by filing the writ petition and praying for relief that would enable them to file their GST return. Revenue's Contention: The Opposite Parties, represented by the Superintendent, Central GST and CX, Angul Circle, stated that as long as the delay in filing the revocation application is condoned and the petitioner complies with all requirements of paying taxes due, the 3B Return Form filed by the petitioner will be accepted. They did not rely on any specific authorities, circulars, or precedents.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER 09.11.2021
1. Mr. R. S. Chimanka, learned Senior 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 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 Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes due and complying with other formalities, the Petitioner’s applica
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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.