Chapala Mohanty vs. CT And GST Officer,Koraput

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 Odisha Goods and Services Tax Rules. The Court directed that the petitioner must deposit all taxes, interest, late fee, and penalty due, and comply with other formalities. Upon fulfillment of these conditions, the petitioner's application for revocation will be considered in accordance with law. The Court further directed that a certified copy of the order be produced before the proper officer, who will then open the portal to enable the petitioner to file the GST return, subject to the petitioner complying with the aforementioned conditions. The writ petition was disposed of in these terms.

Facts

The petitioner, Chapala Mohanty, filed a writ petition before the Orissa High Court challenging an action or order by the CT & GST Officer, Koraput Circle, Koraput. The specific tax period is not mentioned. The core issue revolves around the petitioner's delay in filing a revocation application under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. The petitioner sought condonation of this delay. The Opposite Parties, represented by the Additional Standing Counsel, stated that if the delay is condoned and the petitioner pays all taxes, interest, late fee, and penalty, the 3B Return Form will be accepted.

Key Issues

1. Whether the delay in filing the application for revocation of cancellation of GST registration, invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, should be condoned? The Petitioner argued for condonation of delay, implying that procedural technicalities should not prevent compliance and business operations. The Revenue (Opposite Parties) conceded to condoning the delay, provided the Petitioner fulfills all financial obligations and other formalities as stipulated by the GST law. The issue hinges on the interpretation and application of the proviso to Rule 23, which allows for revocation of cancellation under certain conditions, including payment of dues.