Surendra Hial vs. Dy. Commnr. Of CT And GST,Koraput
Facts
The petitioner, Surendra Hial, filed a writ petition before the Orissa High Court challenging the action of the Deputy Commissioner of CT & GST, Koraput Circle, Koraput and another. The petitioner sought acceptance of their GST 3B Return. The revenue, represented by the Additional Standing Counsel, stated that if the delay in filing the appeal was condoned and the petitioner complied with all requirements, including payment of taxes, interest, late fee, and penalty, the 3B Return would be accepted. The tax period is not explicitly stated. The procedural history involves the petitioner invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules.
Held
The Court condoned the delay in the petitioner's invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules. It was directed that subject to the petitioner depositing all taxes, interest, late fee, and penalty due, and complying with other formalities, the GST return filed by the petitioner, provided it is filed on or before September 30, 2021, will be accepted by the Opposite Parties. The petitioner is to produce a certified copy of the order before the proper officer. Upon compliance, the proper officer will open the portal to enable the petitioner to file the GST return. The writ petition was disposed of in these terms. No specific amount in dispute was recorded. The issue of the specific tax period for which the return was to be filed was not explicitly decided, but the condition of filing by a certain date implies it relates to a period requiring such a filing.
Key Issues
1. Whether the delay in filing the appeal by the petitioner, invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, should be condoned? Petitioner's Argument: The petitioner sought condonation of delay and acceptance of their GST 3B Return. Revenue's Argument: The revenue stated that if the delay in filing the appeal is condoned and the petitioner complies with all requirements, including payment of taxes, interest, late fee, and penalty, the 3B Return will be accepted. The revenue did not explicitly argue against condonation but set conditions for acceptance of the return.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
ORDER
2021
1. Mr. Sunil Mishra, learned Additional Standing Counsel for the Opposite Parties appearing on an advance notice states that as long as delay in filing the appeal is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee and penalty 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
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Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitione
The judgment continues below.
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